November 2016payroll - 2

DEVELOPMENT BANK OF ETHIOPIA
Harar Branch Payroll

FOR THE MONTH NOVEBER 2016
S/n
Name Of Employee
Employee's
TIN Number
Basic
Salary
House
AIIowens
0009933502
0015387733
0043805599
001947009
0030368175
51229563
0048215446
0008111150
0048205748
0010265707
14,115.00
Indemnity
Allowance
Over time
Payment
Taxable
Fuel
Allowan Non Taxable
c
Fuel all.
Rep All
Tele
Allow.
Parking
Shift
All.
Premium
Gross
Salary
Taxable
Income
Income Tax
Contribute
by donation
Pension
S.T .Staf
Loan coll.
Labour
Union
Cost
Total
shering Donation Dedaction
Clerical
1 Habtamu Demisse
16,886.00
14,336.00
3,517.60
705.75
988.05
1,200.00
10,759.00
2,151.80
1,614.00
14,524.80
12,910.80
3,018.78
537.95
753.13
358.63
4,082.00
816.40
807.00
5,705.40
4,898.40
677.18
204.10
285.74
242.20
4,082.00
816.40
807.00
5,705.40
4,898.40
677.18
204.10
285.74
272.13
2,816.00
563.20
484.20
3,863.40
3,379.20
373.34
140.80
197.12
490.80
5.00
1,207.06
2,596.80
519.36
484.20
3,600.36
3,116.16
324.92
129.84
181.78
3,633.00
726.60
807.00
5,166.60
4,359.60
569.42
181.65
254.31
100.00
5.00
1,110.38
3,633.00
726.60
5,166.60
4,359.60
569.42
181.65
254.31
500.00
5.00
3,633.00
726.60
5,566.60
4,759.60
649.42
181.65
254.31
100.00
5.00
9,196.00
1,839.20
12,326.40
11,035.20
2,362.32
459.80
643.72
100.00
58,545.80
8,886.16
78,511.56
68,052.96
12,739.58
2,927.29
4,098.21
3,363.76
20.00
1 Getachaw Huluka Wake
2,061.00
412.20
3,523.02
322.80
21.00
6,340.02
6,017.22
939.31
103.05
144.27
379.60
5.00
2 Tagel Abera Birye
1,898.00
323.40
3,244.39
322.80
24.00
5,812.59
5,489.79
807.45
94.90
132.86
166.67
1,898.00
379.60
322.80
2,600.40
2,277.60
199.14
94.90
132.86
333.33
5.00
765.23
2,061.00
412.20
322.80
2,796.00
2,473.20
228.48
103.05
144.27
333.33
5.00
814.13
2,061.00
412.20
3,157.40
2,473.20
228.48
103.05
144.27
166.67
642.47
1,617.00
323.40
2,764.06
322.80
21.00
5,048.26
4,725.46
642.59
80.85
113.19
100.00
936.63
1,617.00
323.40
2,764.06
322.80
24.00
5,051.26
4,728.46
643.19
80.85
113.19
100.00
13,213.00
71,758.80
2,586.40
11,472.56
90.00
90.00
30,805.93
109,317.49
28,184.93
96,237.89
3,688.64
16,428.22
660.65
3,587.94
924.91
5,023.12
1,579.60
4,943.36
2 Firezer Belachew
3 Degefa Rorissa Negewo
4 Temesgen Abebe Mulu
5 W/ro Hiwot Geteneh Kebede
6 Simegn Kassa Kebede
7 Daniel Yesigate Fetene
8 Tesfaye belay Balcha
9 Tesfahun Melak Bante
10 Addisu Abonehe
Sub Total
221.00
2,200.00
200.00
150.00
807.00
400.00
807.00
1,291.20
400.00
221.00
10,108.60
200.00
150.00
10.00
6,421.40
4,668.49
1,817.42
408.20
1,439.15
636.54
1,510.38
1,190.38
3,565.84
408.20
10.00
23,567.04
Non Clerical staff
4
5
6
7
0009455570
0043915448
Etagengew Deleleng W/Tsadik 0009164019
Menbere Mengesha G/Michael 0009020913
0044498985
Mikiyas Tesfaye Berhanu
0048526823
Andinet Abebe Haile
0048275541
Seid Abdurahman
Sub Total
Grand Total
Prepared By
Temesgen Abebe
400.00
12,295.53
12,295.53
484.20
221.00
2,421.00
12,529.60
200.00
200.00
150.00
200.00
200.00
Approved By
Habtamu Demissie
Jur. Accountant
Branch Manager
Sign ________________
Sign ________________
1,571.23
1,201.88
937.23
15.00
35.00
408.20
10.00
6,868.80
30,435.84
Net Pay.
10,464.60
9,856.31
3,887.98
4,266.25
2,656.34
2,963.82
4,056.22
3,656.22
4,376.22
8,760.56
54,944.52
4,768.80
4,610.72
1,835.17
1,981.87
2,514.93
4,111.63
4,114.03
23,937.14
78,881.66

Harar Branch Payroll Slip for the month of october ,2016

Name Of Employee
Degefa Rorissa Negewo
Taxable Income
Basic salary
Non taxable income

4082.00 Non Taxable Fuel all.
Hardship allowance
Deduction
807.00 Incom tax
0.00 Pension
816.40 acting
4,898.40
Summary
677.18 Total taxable income
285.74 Total non taxable income
807.00 Staff loan
242.20 Gross income
Cost sharing
4898.40
0.00
5705.40
408.20 Total deduction
1613.32
4,092.08
1613.32 Net pay

Name Of Employee
Andinet Abebe
Taxable Income
Basic salary
Non taxable income

Hardship allowance
323.40
Overtilme
Deduction
322.80 Pension
2764.06
Shift premium
Taxable Fuel all
Summary
322.80 Incom tax

Staff loan
100.00 Gross income
21.00
0.00
Net pay
4725.46
322.80
5048.26
855.78
4,192.48
4,725.46

Name Of Employee
Taxable Income
W/ro Hiwot Geteneh KebedBasic salary
Non taxable income

Hardship allowance
0.00
Staff loan
3,379.20
Summary
484.20 Pension
563.20
Imdemnity allowance
Deduction
484.20 Incom tax
490.80 Gross income
Labour union
3379.20
484.20
3863.40
1066.26
1066.26 Net pay
2,797.14

Name Of Employee
Taxable Income
Temesgen Abebe
Basic salary
Non taxable income

Hardship allowance
Deduction
807.00 Pension
816.40
shift premim
Summary
807.00 Incom tax

272.13 Gross income
Staff loan
1235.05
4898.40
4898.40
807.00
5705.40
Total deduction
1235.05
4,470.35
Net pay

Name Of Employee
Getachaw Huluka Wake
Taxable Income
Basic salary
Hardship allowance
Overtilme
Shift premium
Non taxable income

412.20
3523.02
21.00
6,017.22
Deduction
322.80 Incom tax
322.80 Pension
Staff loan
Labour union
Summary
379.60 Gross income
1468.18 Net pay
6017.22
322.80
6340.02
1468.18
4,871.85

Name Of Employee
Tagel Abera Birye
Taxable Income
Basic salary
Non taxable income

Hardship allowance
3244.39
Shift premium
Staff loan
24.00
Summary
322.80 Pension
323.40
Overtilme
Deduction
322.80 Incom tax
166.67 Gross income
322.80
5812.59
penality
5,489.79
5489.79
1201.88
4,610.72
1106.98 Net pay

Name Of Employee
Taxable Income
Etagengew Deleleng W/Ts Basic salary
Non taxable income

Hardship allowance
Deduction
322.80 Incom tax
322.80 Pension
379.60
2,277.60
Summary
Staff loan
333.33 Gross income
Labour union
2277.60
322.80
2600.40
670.33
670.33 Net pay
1,930.07

Name Of Employee
Taxable Income
Menbere Mengesha G/MichBasic salary
Non taxable income

Hardship allowance
Deduction
322.80 Incom tax
322.80 Pension
412.20
2,473.20
Summary
Staff loan
333.33 Gross income
Labour union
2473.20
322.80
2796.00
711.08
711.08 Net pay
2,084.92

Name Of Employee
Taxable Income
Basic salary
Hardship allowance
Fuel allowance
Non taxable income

412.20 Parking allowance
0.00
2,473.20
Deduction
Summary
484.20 Incom tax
200.00 Pension
684.20 Staff loan
166.67 Gross income

Net pay
2473.20
684.20
3157.40
539.42
2,617.98
S/n
1
2
3
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Employee's TIN
0009933502
0043805599
001947009
0030368175
0009455570
0043915448
0009164019
0009020913
0044498985
0048205608
0048215446
0048205748
0008111150
0048275541
0015387733
0010265707
0048526823
Name Of Employee
Habtamu Demisse
Degefa Rorissa Negewo
Temesgen Abebe Mulu
W/ro Hiwot Geteneh Kebede
Tagel Abera Birye
Etagengew Deleleng W/Tsadik
Menbere Mengesha G/Michael
Simegn Kassa Kebede
Daniel Yesigate Fetene
Tesfahun Melak Bante
Tesfaye Belay Balcha
Seid Abdurahman
Firezer Belachew
Addisu Abonehe
Andinet Abebe Haile
TOTAL
Basic
Hardship
Salary
Allowance
14,115.00
4,082.00
816.40
4,082.00
816.40
2,816.00
563.20
2,061.00
412.20
1,898.00
323.40
1,898.00
379.60
2,061.00
412.20
2,061.00
412.20
2,596.80
519.36
3,633.00
726.60
3,633.00
726.60
3,633.00
726.60
1,617.00
323.40
10,759.00
2,151.80
9,196.00
1,839.20
1,617.00
323.40
71,758.80 11,472.56
*Fuel allowed*current price)+Representaion /position allowance +mobile p
Note:Any payments off payroll period related with disturbance allowance,acting allo
should be reported in this format with attachable documents .
Hard copy shoul be sent to Finace and Accounts Management Process duly signed and
Prepared By:-
Autorized
Position:-
Temesgen Abebe
Junior ACC.
Aproved By :- Habtamu Demssie
Branch Head

INCOME TAX DECLARATION FORMAT
Indemnity Over time

Allowance Payment
3,523.02
3,244.39
-
2,764.06
2,764.06
12,295.53
400.00
Non Taxabel
Taxable Fuel Fuel,Rep,Tel Parking
Allowanc
e Allowance
All.
221.00
2,200.00
807.00
807.00
484.20
322.80
322.80
322.80
322.80
484.20 200.00
484.20
807.00
807.00
807.00
322.80
1,614.00
1,291.20
322.80
221.00
12,879.60 200.00
position allowance +mobile phone)
rbance allowance,acting allowance,overtime payments and partail Salary

ments .
ent Process duly signed and sealed every month
Position:-
Signature:-
Date:-
Junior ACC.
21/10/2016
Branch Head
21/10/2016
Shift
Premium
-
21.00
24.00
90.00
BANK OF ETHIOPIA
CLARATION FORMAT
H NOVEBER 2016
Gross
Salary
16,886.00
5,705.40
5,705.40
3,863.40
6,340.02
5,812.59
2,600.40
2,796.00
3,157.40
3,600.36
5,166.60
5,566.60
5,166.60
5,051.26
14,524.80
12,326.40
5,048.26
109,317.49
Taxable
Income
Income Tax
14,336.00
3,517.60
4,898.40
677.18
4,898.40
677.18
3,379.20
373.34
6,017.22
939.31
5,489.79
807.45
2,277.60
199.14
2,473.20
228.48
2,473.20
228.48
3,116.16
324.92
4,359.60
569.42
4,759.60
649.42
4,359.60
569.42
4,728.46
643.19
12,910.80
3,018.78
11,035.20
2,362.32
4,725.46
642.59
96,237.89
16,428.22
Pension S.T .Staf Loan

7%
coll.
988.05
1,200.00
285.74
242.20
285.74
100.00
197.12
490.80
144.27
379.60
132.86
166.67
132.86
333.33
144.27
333.33
144.27
166.67
181.78
254.31
100.00
254.31
100.00
254.31
500.00
113.19
100.00
753.13
358.63
643.72
100.00
113.19
100.00
5,023.12
4,943.36
Labour
Union
5.00
5.00
5.00
5.00
5.00
5.00
5.00
35.00
Cost
shering
408.20
Total
Dedaction
6,421.40
1,817.42
1,439.15
1,207.06
1,571.23
1,201.88
765.23
814.13
642.47
636.54
1,110.38
1,190.38
1,510.38
937.23
4,668.49
3,565.84
936.63
408.20 30,435.84
Net Pay.
10,464.60
3,887.98
4,266.25
2,656.34
4,768.80
4,610.72
1,835.17
1,981.87
2,514.93
2,963.82
4,056.22
4,376.22
3,656.22
4,114.03
9,856.31
8,760.56
4,111.63
78,881.66
Mail
Date Of Dispach
Credit
Memmo
Summary Number
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016
23/11/2016

Harar Sub Branch Over Time Summary
S/n
1
2
3
4
Total
Employees
Worked
Name
Hrs
360
Andinet Abebe Haile
360
Tagel Abera Birye
360
seied Abdurahman
360
Total
0
Neede
d
Work
Hrs
Sunday
Holly
Day
192
192
192
192
60
60
60
60
768
240
Night
108
108
108
108
432

Harar Sub Branch Over Time
Employees
S/n Name
Basic
Salary
Hrs
From
12AM
6AM
Rate
From
12AM
6AM
Hrs
From
6AM
4PM
Rate
From
6AM
4PM
Hrs
Worked

2 Adnet Abebe Haile
3 Tagel Abera Birye
1
4 Seyd Abdurahman
Hrs
1.40 Worked
1.65
2,061.00
1.40
108
1.65
1,617.00
1.40
108
1.65
1,898.00
1,617.00
1.40
1.40
108
108
1.65
1.65
Total
432

Harar Sub Branch Shift Premium Summary
Employees
S/n Name
1 Getachaw Huluka
2 Adnet Abebe haile
From 4
PM
-12AM
Hrs
Qty
Amount
In Birr
Rate
14
1.5
21.00
14
1.5
21.00
3 Tagel Abera
4 Seyd Abdurahman
Total
8
8
16
16
1.5
1.5
24.00
24.00
32
60
90.00
THIOPIA
Summary
R 2016
48
-12
-60
Total
1440
THIOPIA
ime
R 2016
E
Hrs
For
Sunday
Hrs
Rate
For
For
Public
Sunday Day
Hrs
Worked
Rate
For
Public
Day
Hrs
For
The
Amount
Month In Birr
Hrs
2.50 Worked
2.65
60
2.50
2.65
168
3,523.02
60
2.50
2.65
168
2,764.06
60
60
2.50
2.50
0
0
2.65
2.65
168
168
3,244.39
2,764.06
672
12,295.53
240
Development Bank Of Ethiopia

Harar Branch
Journal Entry
S/n
Description
Acc No
Debit
Credit
1 Salary Expense Clerical
27-900-00001
58,545.80
2 Overtime Clerical
27-900-00002
0.00
3 Acting Allowance
27-900-00003
4 Salary Expense non Clerical
27-900-00004
13,213.00
5 Over Time Non Clerical
27-900-00005
12,295.53
6 Endeminity Allowane
27-910-00001
400.00
7 Shift Premium
27-910-00002
90.00
8 Hardshiup Allowance
27-910-00004
11,472.56
9 Pension Contribution
27-910-00006
7,893.47
10 Fuel Allowance
27-910-00018
12,750.60
11 Representative Allowance
27-910-00019
200.00
12 Telephone
27-910-00035
13 Parking Allowance
27-910-00010
14 Staff Loan Short Term
27-1600-vares
4,943.36
15 Income Tax
27-580-00004
16,428.22
16 Pension Payable
27-580-00025
12,916.58
17 Miscellaneous
27-580-00041
35.00
18 Saving Account (staff)
27-501-vares
78,881.66
19 Cost sharing
27-580-00042
408.20
20 donation
27-580-00030
10.00
Total
150.00
200.00
117,210.96
113,623.02
3,587.94
PAYROLL SUMMARY
Description
S/n Salary Expense
1 Benefit
2 Staff Loan Short Term
3
Miscellaneous
4
Income Tax Payabel
5
Pension Payabel
6
Saving Account (staff)
7
Cost shering
8 donation
TOTAL
Acc No
27-900
27-910
27-1600-vares
27-580-00041
27-580-00004
27-580-00025
27-501-vares
27-580-00042
27-580-00030
Debit
84,054.33
33,156.63
117,210.96
Credit
4,943.36
35.00
16,428.22
12,916.58
78,881.66
408.20
10.00
113,623.02

Bonus Calculation
Harar Branch
For the year 2015/2016 F.y
S/n
Name Of Employee
Habtamu Demissie
Basic
Salary
Bonus in one Gross

month
Income
14,115.00
14,115.00
2,352.50
sub total
2
Degefa Rorissa
3,633.00
3,633.00
2,352.5
605.50
sub total
3
Etagengew Deleleng
1,898.00
1,898.00
Getachaw Huluka
Hiwot Geteneh
2,454.00
2,454.00
Menbere Mengesha
1,898.00
1,898.00
409.00
Mikiyas Tesfaye
1,898.00
1,898.00
316.33
Mindaye Shiferaw
9,196.00
9,196.00
1,617.00
Tagel Abera
Temesgen Abebe Mulu
269.50
1,617.00
3633.00
3633.00
11
Tefera Getachew Dagnachew
605.50
12
Daniel Yesigate Fetene
2935.00
1,617.00
4,238.50
3,633.00
605.50
489.17
2935.00
sub total
2935.00
1,886.50
269.50
sub total
2935.00
10,728.67
9,196.00
1,532.7
sub total
10
2,214.33
1,898.00
316.33
1,532.67
sub total
9
2,214.33
1,898.00
316.33
316.33
sub total
8
2,863.00
2,454.00
409.00
sub total
7
2,214.33
1,898.00
316.33
sub total
6
2,214.33
1,898.00
316.33
316.33
sub total
5
4,238.50
3,633.00
605.50
316.33
sub total
1,898.00
1,898.00
16,467.50
14,115.00
3,424.17
2,935.00
489.17
489.17
3,424.17
2,935.00
13
14
sub total
2935.00
2935.00
sub total
Tesfaye belay Balcha
1386.00
1386.00
Andinet Abebe Haile
489.17
489.17
489.17
231.00
sub total
15
2935.00
2935.00
Tesfahun Melak Bantie
16
Addisu Abonehe
17
Seid Abdurahman
1364.00
9548.00
8184.00
1364.00
231.00
sub total
1617.00
1386.00
231.00
Prepad by: Temesgen Abebe
Approved by:Habtamu Demss
journal entry
Bounes expences
saving
Income tax
total
3,424.17
2935
489.17
sub total
1386.00
1386.00
1,617.00
1,386.00
231.00
489.17
sub total
8184.00
8184.00
3,424.17
2,935.00
129,872.000
129,872.00
98,563.60
31,308.40
129,872.00
THIOPIA
.y
Income Tax
Net pay
4,263.63
3,440.25
12,203.88
10,674.75
9,880.50
18,349.50
545.20
424.10
3,693.30
3,208.90
1,453.20
5,812.80
189.65
142.20
2,024.68
1,755.80
569.40
3,226.60
189.65
142.20
2,024.68
1,755.80
569.40
3,226.60
286.95
225.60
2,576.05
2,228.40
736.20
4,171.80
189.65
142.20
2,024.68
1,755.80
569.40
3,226.60
189.65
142.20
2,024.68
1,755.80
569.40
3,226.60
2,263.60
1,803.80
8,465.07
7,392.20
5,517.60
12,874.40
140.48
1,746.03
101.70
1,515.30
465.30
2,768.70
545.20
424.10
3,693.30
3,208.90
1,453.20
5,812.80
382.33
297.75
3,041.83
2,637.25
1,015.00
4,855.00
382.33
3,041.83
297.75
2,637.25
1,015.00
4,855.00
382.33
297.75
3,041.83
2,637.25
1,015.00
4,855.00
101.70
78.60
1,515.30
1,307.40
277.20
2,494.80
382.33
297.75
3,041.83
2,637.25
1,015.00
4,855.00
1,909.40
1,500.20
7,638.60
6,683.80
4,910.40
11,457.60
101.70
78.60
1,515.30
1,307.40
277.20
2,494.80
roved by:Habtamu Demssie
S/n
Name Of
Employee
Basic
Salary
Hardship
Allowance
Indemnity
Allowance
Clerical
1 Tesfaye Belay
3,717.67
743.53
669.18

Harar Sub Branch Payroll
0
Acting
Allowance.
-
Over Taxable
time
Fuel
Non
Paymen Allowan Taxable
Fuel all. Rep All
t
c
887.17
Shift
Tele Parking Premiu
Allow.
All.
m
-
PIA
Gross Taxable Income Pensio

Salary Income
Tax
n
5,348.37
4,461.20
925.86
260.24
S.T
.Staf
Loan
coll.
-
Labour Cost
Union shering
-
Red
cross
-
Saving
Bond
Total
Dedacti
Net Pay.
on
1,186.10
4,162.28
DEVELOPMENT B
Harar Sub B
FOR THE MONTH OF
S/n
Name Of Employee
Clerical
1 Beriso Kedir
2 Ashenafi Kefle
3 Andinet dejene
4 Jemal Kemal
total amount
Basic
Salary
4,402.50
4,402.50
3,717.67
3,717.67
16,240.340
Hardship
Allowance
880.50
880.50
743.53
743.53
3,248.068
PAYROLL SUMMARY
Journal entry
S/n
Description
Acc No
Debit
1 Salary Expense
00-900
16,240.340
2 Benefit
00-910
7,090.468
3 Pension Expence(11%)
00-910-00006
1,786.437
5 Income Tax Payabel
00-580-00004
6
Pension Payabe
00580-00025
7
Saving Account (staff) 00-501-vares
TOTAL
25,117.25

Harar Sub Branch Payroll
FOR THE MONTH OF DECEMBER 31,2015

Non Taxable
Fuel all.
1,050.60
1,050.60
870.60
870.60
3,842.400
Credit
4,224.820
2,923.261
17,969.140
25,117.22
Gross
Salary
6,333.60
6,333.60
5,331.80
5,331.80
23,330.800
Taxable
Income
5,283.00
5,283.00
4,461.20
4,461.20
19,488.400
Income Tax
1,186.55
1,186.55
925.86
925.86
4,224.820
Pension
308.18
308.18
260.24
260.24
1,136.824
Total
Dedaction
1,494.73
1,494.73
1,186.10
1,186.10
5,361.660
Net Pay.
4,838.87
4,838.87
4,145.70
4,145.70
17,969.140

November 2016payroll - 2

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DEVELOPMENT BANK OF ETHIOPIA

Harar Branch Payroll

1 Getachaw Huluka Wake

2 Tagel Abera Birye

Non Clerical staff

DEVELOPMENT BANK OF ETHIOPIA

DEVELOPMENT BANK OF ETHIOPIA

Non taxable income

807.00 Staff loan

242.20 Gross income

408.20 Total deduction

1613.32 Net pay

DEVELOPMENT BANK OF ETHIOPIA

Non taxable income

642.59 Total taxable income

113.19 Total non taxable income

322.80 Incom tax

100.00 Gross income

855.78 Total deduction

DEVELOPMENT BANK OF ETHIOPIA

W/ro Hiwot Geteneh KebedBasic salary

Non taxable income

197.12 Total non taxable income

490.80 Gross income

5.00 Total deduction

1066.26 Net pay

DEVELOPMENT BANK OF ETHIOPIA

Non taxable income

677.18 Total taxable income

807.00 Incom tax

285.74 Total non taxable income

DEVELOPMENT BANK OF ETHIOPIA

Non taxable income

DEVELOPMENT BANK OF ETHIOPIA

Non taxable income

132.86 Total non taxable income

166.67 Gross income

0.00 Total deduction

1106.98 Net pay

DEVELOPMENT BANK OF ETHIOPIA

Etagengew Deleleng W/Ts Basic salary

Non taxable income

333.33 Gross income

5.00 Total deduction

670.33 Net pay

DEVELOPMENT BANK OF ETHIOPIA

Menbere Mengesha G/MichBasic salary

Non taxable income

333.33 Gross income

5.00 Total deduction

711.08 Net pay

DEVELOPMENT BANK OF ETHIOPIA

Non taxable income

484.20 Incom tax

228.48 Total taxable income

144.27 Total non taxable income

684.20 Staff loan

166.67 Gross income

*Fuel allowed*current price)+Representaion /position allowance +mobile p

Aproved By :- Habtamu Demssie

DEVELOPMENT BANK OF ETHIOPIA

Indemnity Over time

position allowance +mobile phone)

Fuel allowedcurrent price)+Representaion /position allowance +mobile p