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DELTA Trade a

Alpha list

Payroll Summary

A Trade and Industries

mary

Pay Slip

Annual Income tax

tax

DELTA Trade and I


I.D no.

Name

100 Annuavette Iigo


101 Rishevine Adviento
102
103
104
105
106
107
108
109

Maxilex Arabin
Rothlear Emanuel
Eukalyde Zucat
Harphalyx Onigan
Norieve Tan
Diazelle Umbra
Mazachel Agilan
Grizmont Noland

DELTA Trade and Industries


Position

Status

Operations Manager
Quality control manager

married
Single

Sales clerk
Distributor
Sales clerk
Distributor
Sales Clerk
Bookkeeper
Driver
Utility

married
married
Single
married
Single
Single
married
Single

no. of
dependents
4
2

6
8
5
2
3
4
5
1

Tabsheet

Effectivity Date

Personal
Exemption

Additional Personal
Exemption

1/1/2010
1/1/2010

50,000.00
50,000.00

100,000.00
50,000.00

1/1/2010
1/1/2010
1/1/2010
1/1/2010
1/1/2010
1/1/2010
1/1/2010
7/1/2010

50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00
50,000.00

100,000.00
100,000.00
100,000.00
50,000.00
75,000.00
100,000.00
100,000.00
25,000.00

status

no. of dependents

Additional Personal Exemption

ME/SE
ME/SE
ME/SE
ME/SE
ME/SE

0
1
2
3
4

0
25000
50000
75000
100000

Tabsheet

for December 16-31

I.D No.
100
101
102
103
104
105
106
107
108
109

Employee's name
Annuavette Iigo
Rishevine Adviento
Maxilex Arabin
Rothlear Emanuel
Eukalyde Zucat
Harphalyx Onigan
Norieve Tan
Diazelle Umbra
Mazachel Agilan
Grizmont Noland
Total

daily rate
P

966.67
726.67
626.67
520.00
440.00
593.33
453.33
546.67
443.33
396.67
5,713.33

DELTA Trade and Industries


PAYROLL
Semi-Monthly Salaries
P
14,500.00
10,900.00
9,400.00
7,800.00
6,600.00
8,900.00
6,800.00
8,200.00
6,650.00
5,950.00
P
85,700.00

Overtime pay

10,971.67 P
8,247.67
7,112.67
5,902.00
4,994.00
6,734.33
5,145.33
6,204.67
5,031.83
4,502.17
64,846.33 P

Absences

966.67
593.33
1,560.00

Gross Pay
24,505.00
19,147.67
16,512.67
13,702.00
11,594.00
15,041.00
11,945.33
14,404.67
11,681.83
10,452.17
P
148,986.33
P

d Industries
DEDUCTIONS
SSS

250.00
250.00
250.00
250.00
216.65
250.00
225.00
250.00
225.00
200.00
2,366.65

Philhealth

181.25
131.25
112.50
93.75
81.25
106.25
81.25
100.00
81.25
68.75
1,037.50

Pag-ibig
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
500.00

WTAX

4,290.36
3,323.36
1,941.79
1,243.81
769.99
2,098.86
1,074.27
1,417.92
785.89
1,231.35
18,177.59

Total Deductions
P
4,771.61
3,754.61
2,354.29
1,637.56
1,117.89
2,505.11
1,430.52
1,817.92
1,142.14
1,550.10
P
22,081.74

Net Pay
19,733.40
15,393.06
14,158.38
12,064.44
10,476.11
12,535.90
10,514.81
12,586.75
10,539.70
8,902.06
126,904.60

Delta Trade and Industries

Tabsheet

Statement of Earnings and Deduction


for December 16-31

I.D. No.
Name
Position

100
Annuavette Iigo
Operations Manager

Earnings
Basic Salary
Overtime
Absences
Total Earnings
Deductions

Premiums:
SSS
PhilHealth
HDMF
Witholding Tax

Total Deductions
Net Pay

14,500.00
10,971.67
966.67
P

24,505.00

4,771.61
19,733.40

250.00
181.25
50.00
4,290.36

Delta Trade and Industries


Statement of Earnings and Deduction
for December 16-31

I.D. No.
Name
Position
Basic Salary
Overtime
Absences
Total earnings

100
Annuavette Iigo
Operations Manager
P

348,000.00
10,971.67
966.67

358,005.00

161,550.00
196,455.00

Personal Exemption
Basic
Additional

50,000.00
100,000.00

6,000.00
4,350.00

Less: Premiums
SSS Permiums
PhilHealth Premiums
HDMF

1,200.00

Taxable Income

Annual tax
Less: Taxes Withheld

36,613.75
102,968.52

TAX REFUND

(66,354.77)

Tabsheet

I.D. no.
100
101
102
103
104
105
106
107
108
109

Employee's Name
Annuavette Iigo
Rishevine Adviento
Maxilex Arabin
Rothlear Emanuel
Eukalyde Zucat
Harphalyx Onigan
Norieve Tan
Diazelle Umbra
Mazachel Agilan
Grizmont Noland

status
S4/ME4
S2/ME2
S4/ME4
S4/ME4
S4/ME4
S2/ME2
S3/ME3
S4/ME4
S4/ME4
S1/ME1

rang
-

6,250.00
4,167.00
6,250.00
6,250.00
6,250.00
4,167.00
5,208.00
6,250.00
6,250.00
3,125.00

6,667.00
4,583.00
6,667.00
6,667.00
6,667.00
4,583.00
5,625.00
6,667.00
6,667.00
3,542.00

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

20.83
20.83
20.83
20.83
20.83
20.83
20.83
20.83
20.83
20.83

104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17
104.17

0%
0%
0%
0%
0%
0%
0%
0%
0%
0%

5%
5%
5%
5%
5%
5%
5%
5%
5%
5%

10%
10%
10%
10%
10%
10%
10%
10%
10%
10%

15%
15%
15%
15%
15%
15%
15%
15%
15%
15%

7,500.00
5,417.00
7,500.00
7,500.00
7,500.00
5,417.00
6,458.00
7,500.00
7,500.00
4,375.00

range
9,167.00
7,083.00
9,167.00
9,167.00
9,167.00
7,083.00
8,125.00
9,167.00
9,167.00
6,042.00

12,083.00
10,000.00
12,083.00
12,083.00
12,083.00
10,000.00
11,042.00
12,083.00
12,083.00
8,958.00

16,667.00
14,583.00
16,667.00
16,667.00
16,667.00
14,583.00
15,625.00
16,667.00
16,667.00
13,542.00

354.17
354.17
354.17
354.17
354.17
354.17
354.17
354.17
354.17
354.17

937.5
937.5
937.5
937.5
937.5
937.5
937.5
937.5
937.5
937.5

2083.33
2083.33
2083.33
2083.33
2083.33
2083.33
2083.33
2083.33
2083.33
2083.33

5208.33
5208.33
5208.33
5208.33
5208.33
5208.33
5208.33
5208.33
5208.33
5208.33

20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

30%
30%
30%
30%
30%
30%
30%
30%
30%
30%

32%
32%
32%
32%
32%
32%
32%
32%
32%
32%

27,083.00
27,083.00
27,083.00
27,083.00
27,083.00
27,083.00
26,042.00
27,083.00
27,083.00
23,958.00

deduction
24023.75
18716.41667
16100.16667
13308.25
11246.1
14634.75
11589.08333
14,004.67
11325.58333
10133.41667

minimum value
16,667.00
14,583.00
12,083.00
12,083.00
9,167.00
14,583.00
11,042.00
12,083.00
9,167.00
8,958.00

exemption
2,083.33
2,083.33
937.50
937.50
354.17
2,083.33
937.50
937.50
354.17
937.50

0.30
0.30
0.25
0.25
0.20
0.30
0.25
0.25
0.20
0.25

Withholding tax
4,290.36
3,323.36
1,941.79
1,243.81
769.99
2,098.86
1,074.27
1,417.92
785.89
1,231.35

100
101
102
103
104
105
106
107
108
109

Absences
Annuavette Iigo
Rishevine Adviento
Maxilex Arabin
Rothlear Emanuel
Eukalyde Zucat
Harphalyx Onigan
Norieve Tan
Diazelle Umbra
Mazachel Agilan
Grizmont Noland

day/s

Holiday

&Rest
Special day holiday
& rest day
25-Dec

1
0
0
0
0
1
0
0
0
0

31-Dec

Overtime
Annuavette Iigo
Rishevine Adviento
Maxilex Arabin
Rothlear Emanuel
Eukalyde Zucat
Harphalyx Onigan
Norieve Tan
Diazelle Umbra
Mazachel Agilan
Grizmont Noland
day
30-Dec

Regular Working days


26
26
26
26
26
26
26
26
26
26

Holiday
8
8
8
8
8
8
8
8
8
8

2
2
2
2
2
2
2
2
2
2

Special day and rest day


8
8
8
8
8
8
8
8
8
8

2
2
2
2
2
2
2
2
2
2

holiday and Rest day


8
8
8
8
8
8
8
8
8
8

2
2
2
2
2
2
2
2
2
2

Overtime pay reg. Holiday


3,927.08
2,561.67
2,952.08
1,925.67
2,545.83
1,660.67
2,112.50
1,378.00
1,787.50
1,166.00
2,410.42
1,572.33
1,841.67
1,201.33
2,220.83
1,448.67
1,801.04
1,174.83
1,611.46
1,051.17

Special day and rest day


Holiday and rest dayRest day
1,921.25
2,561.67
1,444.25
1,925.67
1,245.50
1,660.67
1,033.50
1,378.00
874.50
1,166.00
1,179.25
1,572.33
901.00
1,201.33
1,086.50
1,448.67
881.13
1,174.83
788.38
1,051.17

total overtime pay


10,971.67
8,247.67
7,112.67
5,902.00
4,994.00
6,734.33
5,145.33
6,204.67
5,031.83
4,502.17
64,846.33

YEARLY
Bracket WTAX

Status
A. Table for employees without
qualified dependent

Z
S
ME
S1/ME1
S2/ME2
S3/ME3
S4/ME4

Note:
HDMF
2% of monthly basic salary or 100 pesos or whichever is lower

1
0

Exemption

0
50,000
50,000
75,000
100,000
125,000
150,000

0.05

0
0
0
0
0
0
0

Annual Tax Tab

Annual Tax Table


2
500

3
2,500

0.10

10,000
10,000
10,000
10,000
10,000
10,000
10,000

4
8,500

0.15

30,000
30,000
30,000
30,000
30,000
30,000
30,000

0.20

70,000
70,000
70,000
70,000
70,000
70,000
70,000

5
22,500

0.25

140,000
140,000
140,000
140,000
140,000
140,000
140,000

6
50,000

0.30

250,000
250,000
250,000
250,000
250,000
250,000
250,000

7
125,000

8
125,000

0.32

0.32

500,000
500,000
500,000
500,000
500,000
500,000
500,000

500,000
500,000
500,000
500,000
500,000
500,000
500,000

SSS Contribution Table


RANGE OF COMPENSATION
FROM
TO
1,000.00
1,249.99
1,250.00
1,749.99

Monthly Salary Credit


1,000.00
1,500.00

Employer
80.7
116

1,750.00
2,250.00
2,750.00
3,250.00

2,249.99
2,749.99
3,249.99
3,749.99

2,000.00
2,500.00
3,000.00
3,500.00

151.3
186.7
222
257.3

3,750.00
4,250.00
4,750.00
5,250.00
5,750.00
6,250.00
6,750.00
7,250.00
7,750.00
8,250.00
8,750.00
9,250.00
9,750.00
10,250.00
10,750.00
11,250.00
11,750.00
12,250.00
12,750.00
13,250.00
13,750.00
14,250.00

4,249.99
4,749.99
5,249.99
5,749.99
6,249.99
6,749.99
7,249.99
7,749.99
8,249.99
8,749.99
9,249.99
9,749.99
10,249.99
10,749.99
11,249.99
11,749.99
12,249.99
12,749.99
13,249.99
13,749.99
14,249.99
14,749.99

4,000.00
4,500.00
5,000.00
5,500.00
6,000.00
6,500.00
7,000.00
7,500.00
8,000.00
8,500.00
9,000.00
9,500.00
10,000.00
10,500.00
11,000.00
11,500.00
12,000.00
12,500.00
13,000.00
13,500.00
14,000.00
14,500.00

292.7
328
363.3
398.7
434
469.3
504.7
540
575.3
610.7
646
681.3
716.7
752
787.3
822.7
858
893.3
928.7
964
999.3
1,034.70

14,750.00

999,999.99

15,000.00

1,090.00

Tabsheet

Employee
33.3
50

66.7
83.3
100
116.7

133.3
150
166.7
183.3
200
216.7
233.3
250
266.7
283.3
300
316.7
333.3
350
366.7
383.3
400
416.7
433.3
450
466.7
483.3
500

Withholding Tax Table effective January 1,


Source: BIR Revenue Regulations No. 10-2008, July 08, 2008
SEMI-MONTHLY
1
Bracket WTAX
0
Status
Exemption
0

2
0
0.05

3
20.83
0.10

A. Table for employees


without qualified
dependent
Z
S

0
0

0
0

0
2,083

417
2,500

S1/ME1
S2/ME2
S3/ME3
S4/ME4

0
0
0
0

0
0
0
0

3,125
4,167
5,208
6,250

3,542
4,583
5,625
6,667

ive January 1, 2009 (CURRENT)


4
104.17
0.15

5
354.17
0.20

6
937.5
0.25

7
2,083.33
0.30

8
5,208.33
0.32

1,250
3,333

2,917
5,000

5,833
7,917

10,417
12,500

20,833
22,917

4,375
5,417
6,458
7,500

6,042
7,083
8,125
9,167

8,958
10,000
11,042
12,083

13,542
14,583
15,625
16,667

23,958
25,000
26,042
27,083

PhilHealth Table effective January 1, 2007 (CURRE


Source: PhilHealth RF-1 Form Revision January 2007
Monthly

Monthly Salary Range

Salary
Bracket
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

From
4,999.99
5,000.00
6,000.00
7,000.00
8,000.00
9,000.00
10,000.00
11,000.00
12,000.00
13,000.00
14,000.00
15,000.00
16,000.00
17,000.00
18,000.00
19,000.00
20,000.00
21,000.00
22,000.00
23,000.00
24,000.00
25,000.00
26,000.00
27,000.00
28,000.00
29,000.00
30,000.00

To
999.99
5,999.99
6,999.99
7,999.99
8,999.99
9,999.99
10,999.99
11,999.99
12,999.99
13,999.99
14,999.99
15,999.99
16,999.99
17,999.99
18,999.99
19,999.99
20,999.99
21,999.99
22,999.99
23,999.99
24,999.99
25,999.99
26,999.99
27,999.99
28,999.99
29,999.99
999,999.99

1, 2007 (CURRENT)
Salary
Base

4,000.00
5,000.00
6,000.00
7,000.00
8,000.00
9,000.00
10,000.00
11,000.00
12,000.00
13,000.00
14,000.00
15,000.00
16,000.00
17,000.00
18,000.00
19,000.00
20,000.00
21,000.00
22,000.00
23,000.00
24,000.00
25,000.00
26,000.00
27,000.00
28,000.00
29,000.00
30,000.00

Tabsheet

Employee
Share
(EeS)
(EeS = 0.5 x
TMC)
50
62.5
75
87.5
100
112.5
125
137.5
150
162.5
175
187.5
200
212.5
225
237.5
250
262.5
275
287.5
300
312.5
325
337.5
350
362.5
375

Employe
r(ErS
Share
=
0.5 x
TMC)

50
62.5
75
87.5
100
112.5
125
137.5
150
162.5
175
187.5
200
212.5
225
237.5
250
262.5
275
287.5
300
312.5
325
337.5
350
362.5
375

Total Monthly
Contribution

100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750