Calculate the cost per annum for each of the on-costs for each type of employee. Round your figures up to the nearest whole dollar. Complete the shaded fields

	Actual payroll cost $	Super 9.5% $	Payroll tax 2% $	Safe Work 1% $	Total cost of labour $
Room servicing labour	160,965
Admin/reception salaries	189,000
Grounds & maintenance salaries	105,000
General manager salary	87,500

Assume that the full-time staff are paid monthly. Using the PAYG tax withheld calculator on the ATO website, complete the shaded fields

	Number of staff	Gross pay per person per annum $	Gross pay per person per month $	PAYG deduction $	Take-home pay pp/pm $	Total monthly net pay to staff $	Total monthly PAYG payable to ATO $
Admin/ reception salaries	3	60,000
Grounds & maintenance	2	50,000
General manager	1	85,000
Monthly total $		365,000