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 downtown and she will have to hire:

• A visual designer
• An administrative assistant

1. Create the payroll of the administrative assistant and the Visual designer.

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).