Background

Laura Moore has recently left her job as a Graphic Designer to open her own Company; a Graphic Design Agency dedicated to the creation and design of apps for mobile devices. Laura has decided to be self-employed. To do so, she will have her business premises, which belongs to her father, in Barcelona downton and she will have to hire: - A visual designer - A developer - An administrative assistant

Question

2. We know the salaries agreed with two of the workers.

It develops the different steps to follow to prepare the payroll of each of them and the financial nature of each of the items involved:

a. 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.

b. 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).

Once you have developed all the steps to follow in each case and the amount of the items, make the official payroll of the administrative assistant.