2. Prepare the payroll of the Administrative Assistant and Visual Designer according to Spanish Payroll regulations.

Administrative Assistant: Three months seniority. He has an indefinite work contract, base salary: 1,500. Collective bargaining: 50. He has two extraordinary six-month accrual pays and receives them on 06/30 and 12/31 of each year for an amount equal to the base salary. He has a disability of 37% and is single without children. He has made two overtime hours that month at a rate of 15/h.

Visual Designer: 2 months seniority. He has a temporary contract. Base salary: 1,950. Collective bargaining: 100. Productivity: 6 / day. It has two extraordinary six-month accrual payments and receives them apportioned each month. He is married and has a 9-year-old son (his spouse receives income of over 1,500/year).