The following data relates to Sephakor Ltd for the month of April 2020.

Names of Employees Rates per hour (GHS) units of job Bonus (GHS)

Adusei Poku 30 30 760

Kwame Bekoe 25 40 430

Samuel Ato 40 45 440

Serwaa Akoto 45 35 550

James Obli 30 25 450

Additional information:

NB - It takes 4hours to complete a unit job

1. Income tax is 10%
2. Rent allowance is 15% of basic wages
3. Risk allowance is at 5% of basic
4. The SSF contribution is 15%.

(vi)Provident fund contribution is 13% of basic

5. SSF & Provident fund are non-taxable deductions

You are required to prepare payroll for the month showing;

1. Basic wages
2. Gross wages
3. Total deductions
4. Net wages
5. State the reasons why SSF & Provident Fund are non-taxable