RemunerationRemunerationRemunerationRemuneration

ExercisesExercises

Exercise 1 Computation of time wage

An employee is rewarded according to the sixth degree of minimum wage entitlement. In August he worked 22 days in 8 hour shifts.

Task: Compute time wage of worker.

Exercise 2 Computation of job wage

Worker has constructed 2 100 pieces of components. Elaborateness of 1 component is 8 minutes per 1 component. Worker is remunerated by wage rate 3 € / hour.

Task: Compute job wage of worker.

Exercise 3 Computation of provision

wage Saleswoman in shop is classified in tariff

class with hour wage 2 €. An average annual turnover in shop is 40000 €. Planned monthly income of saleswoman, including bonuses and wage allowances, is 510 €. In July a saleswoman reached turnover 3500 € and worked 190 hours.

Task: Compute provision wage of

saleswoman.

Exercise 4 Computation of direct job

wage

A worker is remunerated by direct job wage. He is ranked in tariff class with wage rate 2,5 € per hour. In April he worked 23 days in 8 hour shifts, he constructed 1 850 components with elaborateness 9,5 minutes per piece.

Tasks: 1, Compute job wage of worker in April. 2, Compute job wage overrun.

3, Compute a percentage of performance standard fulfilment.

Exercise 5 Computation of direct and

progressive job wage

A worker rewarded by job wage has approved a wage rate 2,65 € per hour. In November he worked 20 working days, produced 1400 door handles, by which an elaborateness is set at 8 min./piece. He works 40 hours per week. By exceeding of performance standard he is rewarded by progressive wage rate according to the following table:

Fulfilment of performance standard

Increase of wage tariff

up to 105 % 0

105,1 – 110 % by 5 %

110,1 – 115 % by 7 %

115,1 – 120 % by 10 %

120,1 – 125 % by 12 %

over 125 % by 15 %

Task: Compute direct and progressive job wage

and compare them.

Exercise 6 Computation of combined

provision wage For saleswoman in grocery are set following wage

conditions: She is rewarded by combined provision wage, which

consists of time wage 350 € and provision wage. Provision wage amounts to 5 % of turnover.

From 22 working days she worked 20 days and reached turnover 12 200 €.

Tasks: 1, Compute time part of wage. 2, Compute provision part of wage and total wage.

Minimum wage entitlement

Degree of work`s severity

Coefficient Minimum hour wage

Minimum monthly wage

1. 1,0 1,6980 295,50

2. 1,2 2,0376 354,60

3. 1,4 2,3772 413,70

4. 1,6 2,7168 472,80

5. 1,8 3,0564 531,90

6. 2,0 3,3960 591,00

Note: - minimum wage entitlement grows annually according to valorization of minimum wage , - minimum wage entitlements are compulsory for such an enterprise where conditions of employees` remuneration are not included in collective labour agreement.

Resource: Labour code, § 120 – minimum wage entitlements and Government regulation No. 422/2008 about minimum wage.

Exercise 7 Computation of minimum wage

Employee worked in September 210 hours (including 26 hours in overtime), i.e. 23 days x 8 hours = 184 + 26 = 210 hours. Employee is classified in third degree of work`s severity.

His wage contained in September following parts:- time wage 290 €- wage for overtime work 40 € x- wage allowance for overtime work 24 € x- wage allowance for work during feast 14 € x- wage allowance for work at night 18 € x- wage allowance for work during weekend 17 €__Total wage 403,0 €Supplementary payment 130,4 €Total wage 533,4 €

1. Minimum wage entitlement = 403 – 40 – 24 – 14 – 18 = 307 €2. Minimum wage entitlement per one hour: 307 / (210 – 26) = 1,6685 € / hour3. Third degree of minimum wage entitlement = 2,3772 € / hour4. Supplementary payment to minimum wage per one hour = 2,3772 – 1,6685 € =

0,7087 €/ hour5. Supplementary payment to minimum wage per one month = 0,7087 * (210 - 26) =

130,4 €