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

1. 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.