...TABLE OWNER EMPLOYEE SALARY SUMMARY Social security system (SSS) SSS CONTRIBUTION TABLE SSS CONTRIBUTION PAYMENT National Wage and Productivity Commission WAGE RATE PHILHEALTH CONTRIBUTION PAYMENT HOME DEVELOPMENT MUTUAL FUND (PAG-IBIG FUND) HDMF CONTRIBUTION TABLE HDMF CONTRIBUTION PAYMENT BUREAU OF INTERNAL REVENUE (bir) TAX REPORT 0 A AND E LIVE AND DRESSED CHICKEN PAYROLL SYSTEM EMPLOYEE ADVANCES EMPLOYEE SALARY ATTENDANCE pHILHEALTH PHILHEALTH CONTRIBUTION TABLE OWNER EMPLOYEE SALARY SUMMARY Social security system (SSS) SSS CONTRIBUTION TABLE SSS CONTRIBUTION PAYMENT National Wage and Productivity Commission WAGE RATE PHILHEALTH CONTRIBUTION PAYMENT HOME DEVELOPMENT MUTUAL FUND (PAG-IBIG FUND) HDMF CONTRIBUTION TABLE HDMF CONTRIBUTION PAYMENT BUREAU OF INTERNAL REVENUE (bir) TAX REPORT A AND E LIVE AND DRESSED CHICKEN PROPOSED PAYROLL System Context diagram DFD EMPLOYEE ADVANCES EMPLOYEE SALARY SLIP EMPLOYEE DATA 2 PROCESS EMPLOYEE SALARY ATTENDANCE D1 EMPLOYEE RECORD EMPLOYEE INFORMATION TOTAL HOURS WORKED WAGE RATE EMPLOYEE SALARY SUMMARY D2 ADVANCES RECORD ADVANCES D3 TIME CARD RECORD HOURS WORKED ADVANCES EMPLOYEE INFORMATION SSS CONTRIBUTION TABLE SSS CONTRIBUTION PHILHEALTH CONTRIBUTION TABLE PHILHEALTH CONTRIBUTION HDMF CONTRIBUTION HDMF CONTRIBUTION TABLE TAX REPORT OWNER National Wage and Productivity Commission BUREAU OF INTERNAL REVENUE (bir) Social security system (SSS) HOME DEVELOPMENT...
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...THE EMPLOYEES' STATE INSURANCE ACT, 1948 The Employees’ State Insurance Act, 1948, provides to workers not only accident benefit but also other benefits such as sickness benefit, maternity benefit and medical benefit. Wage Ceiling: Every employee drawing wages upto Rs. 15000.00 per month is required to be insured under the Act. Objective of the Act: The object of the Act is to secure sickness, maternity, disablement and medical benefits to employees of factories and establishments and dependents’ benefits to the dependents of such employees. Applicability:-Section 2(9) 'employee' under ESI means any person who is engaged/employed for wages/salary in connection with the work of the establishment to which this Act applies. But does not include any person whose wages (excluding OT) exceed the limit prescribed by the Central Govt. (which is 15000 pm now with effect from 1 May 2010). Section 2(12) 'establishment/factory' under ESI means any premises whereon 20 or more persons are employed or were employed for wages. If you combine both, you understand that if the total employees are 25 but out of which 14 are drawing gross more than 15000 pm, then only 11 employees come under ESIS and the criteria for 20 employees does not fulfil. Hence on above grounds it is not covered. CHECK LIST |Applicability of the Act & Scheme: Is extended in area-wise to factories using power and employing 10 or more persons and to non-power using manufacturing...
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...Raising minimum wage would ease poverty but cost some jobs By Jeanne Sahadi @CNNMoney February 18, 2014: 5:38 PM ET NEW YORK (CNNMoney) Supporters of raising the federal minimum wage to $10.10 an hour say it will increase productivity, lower turnover and increase wages for 28 million workers. Critics contend that a higher minimum will hurt jobs and consumers. A new analysis from the nonpartisan Congressional Budget Office indicates that both sides have a point. The key takeaways from the CBO report: Gradually raising the federal minimum wage to $10.10 from $7.25 would boost the incomes of most low-wage workers and lift 900,000 out of poverty. But it could also result in the loss of 500,000 jobs. Is 500,000 workers a lot? On the one hand that's half a million people who will be hurt by a loss of income. But on a more macro level, the CBO said it represents only a 0.3% decrease in employment. Why could there be job loss? A mix of reasons. A higher minimum wage raises payroll costs for an employer. That employer may handle those higher costs in any of several ways: cut jobs, reduce worker hours, curb summer hiring, opt not to replace workers who leave; book lower profits; or raise prices on customers. Given the uncertainty of estimates, however, the CBO said there is a good chance the job loss resulting from a higher minimum could be much less than 500,000 -- or could go as high as 1 million jobs. White House economists said they think the effect could be close to...
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...ISSUE WHETHER OR NOT COMPLAINANT WAS ILLEGALLY CONSTRUCTIVELY DISMISSED GOOD MORNING TO MY DEAREST HONOR! I AM BENGIE S. CATEQUISTA; I AM A LAWYER OF THE FOUR COMPLAINANTS MR. TOLENTINO P. GATELA, MR. WILSON L. MABAO, MR. JONARY C. BENGAN AND MR. ELY T. BERNARDO. TO MY HONOR I HAVE LETTER OF ISSUE ABOUT TO MY COMPLAINANTS, WHY THEY ARE CALLED ILLEGALLY CONSTRUCTIVELY DISMISSED, BECAUSE MY COMPLAINANTS THEY ARE REGULAR EMPLOYEE OF HEREIN RESPONDENT COMPANY AND INDIVIDUAL MEMBER OF THE BUKLURAN NG MANGGAGAWANG PILIPINO (BMP), A TRADE UNION POLITICAL CENTER DULY REGISTERED BEFORE THE DEPARTMENT OF LABOR AND EMPLOYMENT. EVENTHOUGH THE COMPLAINANTS THEY CANNOT SIGN HAVE CONTRACTED BUT THEY HAVE MORE PAPERS TO PROVE THE COMPLAINANTS THEY ARE ILLEGALLY CONSTRUCTIVELY DISMISSED. THEY HAVE XEROX COPIES OF COMPLAINANTS’ TIME CARDS; COPIES OF THE PAYROLLS ARE IN THE CUSTODY OF THE RESPONDENT COMPANY AND PAY SLIPS. AS A LAWYER THAT ARE NOT ONLY A PROVEN TO MY COMPLAINANTS. BECAUSE THEY HAVE RELATIONSHIP EMPLOYER TO EMPLOYEE, THE FOUR ELEMENTS MOST IMPORTANT IS RIGHT OF CONTROL TEST, WHY? BECAUSE THE COMPLAINANTS EVENTHOUGH THEY WILL NOT TO SIGN OF CONTRACT BUT THEY WORK ARE OKEY UNTIL END OF WORK OF THE COMPANY SO THEY HAVE GOOD RELATIONSHIP EMPLOYER TO EMPLOYEE. ACCORDING ARTICLE 280 THE COMPLAINANTS ARE REGULAR EMPLOYEE. AND ALSO INDEPENDENT CONTRACTOR CAUSE THEY WILL NOT SIGN OF CONTRACT, ARTICLE 279 SECURITY OF TENURE, ARTICLE 281 PROBATIONARY EMPLOYMENTS AND FOOTNOTES. BECAUSE THE...
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...THE MINIMUM WAGES ACT, 1948 ________________________________________ The need for a country of having minimum wage-fixing machinery was stressed by the International Labour Organisation long back in 1928. Twenty years later our country passed the Minimum Wages Act, 1948. The reason given by the Government for passing the Act was that workers' organisations in the country were poorly developed and consequently their bargaining power also was very poor. Like the Payment of Wages Act, 1936 this Act also is exhaustively amended by many States to widen its scope and application. The Act is a boon to a large number of poorly paid persons in this country. Object of the Act To provide for fixing minimum rates of wages in certain employments Fixation of Minimum Rates of Wages • The appropriate government to fix minimum rates of wages. The employees employed in Para 1 or B of Schedule either at 2 or either part of notification u/s 27 • To make review at such intervals not exceeding five years the minimum rates or so fixed and revised the minimum rates. Government can also fix Minimum Wages for (a) Time work (b) Piece work at piece rate (c) Piece work for the purpose of securing to such employees on a time work basis (d) Overtime work done by employees for piece work or time rate workers {Section 3} Minimum Rates of Wages Such as Basic rates of wages etc. Variable DA and Value of other concessions etc. Sec- 4 Fixing Hours for Normal...
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...MINIMUM WAGES ACT, 1948 Background A tripartite Committee Viz., "The Committee on Fair Wage" was set up in 1948 to provide guidelines for wage structures in the country. The report of this Committee was a major landmark in the history of formulation of wage policy in India. Its recommendations set out the key concepts of the 'living wage', "minimum wages" and "fair wage" besides setting out guidelines for wage fixation. Article 39 states that the State shall, in particular, direct its policy towards securing (a) that the citizen, men and women equally shall have the right to an adequate livelihood and (b) that there is equal pay for equal work for both men and women. Article 43 states that the State shall endeavour, by suitable legislation or economic organization or in any other way, to give all workers, agricultural, industrial or otherwise, work, a living wage, conditions of work ensuring a decent standard of life and full enjoyment of leisure, and social and cultural opportunities. Enactment of the Minimum Wages Act Historical Backdrop * The initiative started with the resolution placed by one Shri. K. G. R. Choudhary in 1920 for setting up Boards for determination of minimum wages in each industry. * The International Labour Conference adopted in 1928 Convention No.26 and Recommendation No. 30 relating to wage fixing machinery in trades or parts of trades. * On the recommendation of the Standing Labour Committee and Indian Labour Conference, a Labour Investigation Committee...
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...MANAGEMENT INFORMATION REPORT PERFORMANCE OF THE WAGE BILL FOR THE PERIOD JANUARY TO DECEMBER 2010 1. General: The attached analysis shows actual performance of the wage bill for the period January to December 2010. The total actual payroll cost incurred during the period under review amounted to Le541.511 billion. The profiles indicate the expenditure pattern for MDAs, Teachers, Police, Foreign Missions, the Military, Salary Grants, Pensions/Gratuities and Government contributions to Social Security on a monthly basis. The total wage bill expended in 2010 compares unfavourably with the annual total projection of Le514.974 billion. The deficit of Le26.537 billion (representing 5.15% over the annual projection) was mainly due to excess expenditure as follows: * Pensions, Gratuity and other Retirement Benefits: Actual expenditure amounted to Le34.737 billion that is Le9.237 billion or 36.22% excess of the 2010 projection (Le25.500 billion). This was largely attributed to payment of arrears during the year. * Government’s Contribution to Social Secruity: Actual expenditure was Le34.674 billion which was Le3.568 billion or 11.47% more that what was projected (Le31.106 billion) for the financial year. The implementation of the free health care programme which resulted in the introduction of new salary structure for health workers largely triggered the rise in total payment made to NASSIT. * Teachers: Total actual expenditure for teachers amounted to Le164.874 billion...
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...COMPENSATION ADMINISTRATION Compensation administration is a segment of management or human resource management focusing on planning, organizing, and controlling the direct and indirect payments employees receive for the work they perform. Compensation includes direct forms such as base, merit, and incentive pay and indirect forms such as vacation pay, deferred payment, and health insurance. Compensation does not refer, however, to other kinds of employee rewards such as recognition ceremonies and achievement parties. The ultimate objectives of compensation administration are: efficient maintenance of a productive workforce, equitable pay, and compliance with federal, state, and local regulations based on what companies can afford. The basic concept of compensation administration—compensation management—is rather simple: employees perform tasks for employers and so companies pay employees wages for the jobs they do. Consequently, compensation is an exchange or a transaction, from which both parties—employers and employees—benefit: both parties receive something for giving something. Compensation, however, involves much more than this simple transaction. From the employer's perspective, compensation is an issue of both affordability and employee motivation. Companies must consider what they can reasonably afford to pay their employees and the ramifications of their decisions: will they affect employee turnover and productivity? In addition, some employers and managers believe...
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...PAYMENT SYSTEMS AND WORKING HOURS In order to attract workers and to retain the best performers, employers need to have a compensation system that will achieve these objectives. Furthermore, employers need to comply, with the relevant law which relate to payment systems and hours of work. Payment systems and quantum of payment play a significant role not only for individual employers, but also at the level of society. WAGE AND PAYMENT SYSTEMS In return of their work, the employees of TNB are paid agreed amounts of remuneration. Typically, employers also provide some payments to motivate workers to maximize their output. Thus, a remuneration or compensation package consists of several elements, usually a combination of basic pay, incentives and benefits. REMUNERATION PACKAGE There are three (3) remuneration package consist of wages, benefits, incentives. I. Wages -Attractive salary scheme -TNB gives their wages depends on different positions and tasks. II. Benefits -Medical coverage and insurance benefits 24 hours by EWRM -Holiday accommodation -Promotion -Loan benefit : electronics, house, car, motor, computer/ laptop III. Incentives -Reimbursement and allowance -Annual increment and bonuses TNB practices online payment system. They distribute payment by Employee Self Service (ESS). Besides that, TNB also use other method of payment such as ERMS / EHRMS. There are two major system of payment : 1. Time-related systems 2. Piece-rated...
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...helpful for us. We understood the real application of the both the two acts "payment of wages act 1936 and payment of bonus act 1965". In payment of wages act we learnt many different aspects of the act some of them are :- The employees working in an organisation works more than 240 days in an accounting year he or she is a permanent employee otherwise he is a temporary employee of the organisation according to the act. In the case of contract workers there is always a labor contractor between contract employee and principal employer. Payment of wages should be paid within 1 month. There are total 21 deductions which can take place from the wages of workmen. There were some cases also discussed in the session related to payment of wages act 1936. Some of them are :- Grami kamgr sangharsha samiti VS Matlaya mills ltd. in year 2000 decision by Bombay high court. KSG Asharam VS depti labour commissioner in the year 2010 decision by Allahabad high court. HP State forest corporation VS kusal Singh decision by HP high court In payment of bonus act we learnt many different aspects of the act some of them are :- Payment of bonus act is meant to provide bonus on the basis of profit earned by the company. Minimum bonus to be paid is 8.33% and maximum bonus to be paid is 20%. We also understood the concept of "set on" and "set off". Some cases were also discussed with regard to payment of bonus act 1965 they are :- Ashok leyland Union ammor VS Ashok leyland union...
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...have taken every reasonable precaution to make sure that the questions from other subjects do not creep in. If this happens without my knowledge, please ignore it and bring it to my notice so that I can rectify it at the earliest. I do not guarantee the occurrence of these questions in your FINAL EXAMINATIONS. Thank you for all the support. *********************************************************************************************************************************************** Multiple Answer Question Extent of employees turnover depends upon :- Correct Answer Physical conditions within organisation , Type of industry , Male to female ratio True/False Question Performance standards & norms for incentive payments should be set up high for better results. Correct Answer False Multiple Choice Multiple Answer Question E.S.I. Act aims at providing for certain cash benefits to employees in case of :- Correct Answer Sickness , Maternity , Medical True/False Question Employer's contribution to Superannuation Fund is taxable. Correct Answer False Multiple Choice Multiple Answer Question Forces that favour regional differences are :- Correct Answer Low mobility , Lower skilled job , Sources of income...
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...Contract. In a contract, one or more persons bind themselves with respect to another or reciprocally, to the fulfilment of a presentation to give, to do or not to do. Elements of Contract: 1. Essential elements – those elements without which there can be no valid contract. These elements are consent, object or subject matter and cause or consideration 2. Natural elements – those elements which are found in a contract by its nature and presumed by law to exist, such as Warranty of hidden defects or eviction in contract of sale. 3. Accidental elements - those which exist by virtue of an agreement for the purpose of expanding, limiting, or modifying a contract. Such accidental elements are condition, clauses, terms, modes of payment, or penalties. Stages of A Contract: 1. Preparatory or conception – process of formation such as bargaining, negotiation to arrive at a define contract. 2. Perfection or birth – there is now a meeting of minds to arrive at a definite agreement as to the subject matter, cause or consideration, terms and conditions of contract. 3. Consumption or death – which is the fulfilment or performance of the terms and conditions agreed...
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...Chapter 12 Government and the Labor Market Next page McGraw-Hill/Irwin Copyright © 2008 by The McGraw-Hill Companies, Inc. All rights reserved. 12-2 1.Public-Sector Employment and Wages Jump to first page 12-3 Government Employment 25.0 • The number of federal civilian and state and local government employees has risen over time. • The growth of federal employment has been much smaller than the growth at the state and local level. 20.0 Millions 15.0 10.0 5.0 0.0 1950 1960 1970 1980 1990 2000 2004 2006 Federal Civilian Military State and Local Jump to first page 12-4 Relative Government Employment 16.0% 14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0% 1950 1960 1970 1980 1990 2000 2004 2006 Federal Civilian Jump to first page • The share of employment in the public sector has risen over time. • This increase is due to increased demand for government services due to factors such as the schooling needs of the baby boom, higher real income, public sector unions, and increased regulation. Millions State and Local 12-5 Public vs. Private Pay Most government units attempt to set pay equal to those to comparable privatesector workers. In the past, Federal government workers earned premium relative to their private sector counterparts. The premium has fallen over time. Public sector workers receive a greater fraction of the their compensation in the form of fringe benefits. Jump to first page 12-6 2. The Military Sector: The Draft Versus the Voluntary Army Jump...
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...from about 1830 with the growth of plantation industry. At present there are 45 labour status in operation of which some are more or less obsolete and have any academic interest. Terms is “any undertaking in a contract being either a collection, a warranty or an in nominate term” (Osborn’s Concise Law Dictionary) Even though there are many labour laws practice in Sri Lanka I was selected some Labour Acts which are mainly emphasis the Terms and conditions of Employment in Sri Lanka. Shop and Office Act This covers employees of shops and offices. Minister of labor may declare which organizations will come under that act. Regarding salary with allowances payments needs to be done within ten days , monthly ,within five days or by weekly. Employee gets the appointment letter with their working hours, over time payment details and work place conditions. There needs to be four hours break for the twelve hours shift and on poya days over time needs to be one and half rate with statuary holidays it may increase up to two percent rate. Better ventilization, lighting needs to be provided by the employer. Leaves are categorized as casual, annual and medical. limitations are employees under 14 of age are not allowed, 14-18 not allowed to work at 6.00 pm to 6.00 am. Employees over 16 of age...
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...Applying Motivation and Payment Theory Fitria Candra Dewi, Zamrida Ma’arifatul Lillah, Dhea Elvira Rossa, Dody Kurnia Lumban Gaol, Devina Kartika Sari Department of Business Management Institut Teknologi Sepuluh Nopember 1. Introduction Motivation is the process which purpose to increase an individual’s intensity, direction and persistence of effort toward attaining a goal specifically, an organizational goal. There are four early theories about motivation, they are: a. Maslow Hierarchy of Needs Theory b. Mc Gregor’s Theory X and Theory Y c. Harzberg’s Two-factor Theory d. McClelland’s Theory of Needs These theories are still relevant but need to be more developed in order to fulfill the developing of industrial needs. So, the contemporary theories appear to accommodate the industrial needs. They are: a. Self determination Theory b. Goal setting Theory c. Equity Theory d. Expectancy Theory Payment is one of factors which can motivate the employees. Appropriate payment will avoid employees from the dissatisfaction but inappropriate payment will demotivate the employees. One of demotivation effect is decreasing productivity. The human resource department should maintain the payment according to employee’s needs and the laws. The human resource department can determine the salary based on employee’s position and job. But the payment must not be below the minimum wage. Beside the based salary, human resource department can apply these the payment plan: a. Piece-rate...
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