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Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,

quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her annual salary rate?

Answer:

PHP182,737.50

Instructions: Write S if the statement describes salaries and W if wages.

A worker earns Php200 per article written.

Answer:

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-annual salary rate?

Answer:

Php94,501.50

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Quan has a fixed annual salary of Php189,003. How much is his quarterly salary rate?

Answer:

Php47,250.75

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Troy has a fixed semi-monthly salary of Php15,755.25. How much is his annual salary rate?
Answer:

Php378.126.00

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-monthly salary rate?

Answer:

Php31,500.50

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest centavo.

Mr. Quan has a fixed annual salary of Php189,003. How much is his monthly salary rate?

Answer:

Php15,750.25

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Ms. Pack has a fixed monthly salary of Php25,805.75. How much is her annual salary rate?

Answer:

Php309,669.00

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Brock has a fixed semi-annual salary of Php50,555.75. How much is his bi-monthly salary rate?

Answer:

Php16,851.92
Instructions: Write S if the statement describes salaries and W if wages.

A regularly employed person receives an annual compensation worth Php246,000.

Answer:

L.A 9 BMAT-112

Instructions: Write S if the statement describes salaries and W if wages.

Joh has "No Work No Pay" worker.

Answer:

Instructions: Write S if the statement describes salaries and W if wages.

Mr. Sun earns a compensation worth Php260 per hour.

Answer:

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Shock has a fixed monthly salary of Php27,845.75. How much is his quarterly salary rate?

Answer:

Php83,537.25

Instructions: Before taking this exam, please be familiar with the following terms (Annual, semi-annual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Quan has a fixed annual salary of Php189,003. How much is his bi-monthly salary rate?
Answer:

Php7,875.13

Instructions: Write S if the statement describes salaries and W if wages.

A worker person receives a fixed monthly salary regardless of overtime.

Answer:

Mr. Franz is factory worker earning Php650.75 per regular work day For the month of November, he was
able to work 8 hours a day for 13 days. How much will he receive as compensation?

Answer:

Php8,459.75

Instructions: Type M if the person is a minimum wage earner and N if not.

Mr. Han is working in Region IX, he earns Php37 per hour.

Answer:

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Ms. Grace is an online English teacher earning Php250 per hour. She works for 4 hours during weekdays
and 6 hours during week-ends. How much is her weekly compensation?

Answer:

Php8,000.00

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Ms. Faith is a minimum wage earner in ARMM. From October 3 to 7,she has worked for 8 hours a day.
From October 10 to 14, she has worked for 6 hours a day. From October 17 to 21, she has worked for 4
hours a day from October 24 to 28 she worked for 2 hours a day. She became absent on October 31.
How much is her compensation for the month of October? (round off in the final answer only)
Answer:

Php3,312.50

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Mr. Franz is factory worker earning Php65.50 per two hours. For the month of November, he was able to
work 7 hours a day for 19 days. How much will he receive as compensation?

Answer:

Php4,355.75

S.q 10 BMAT-112

Instructions: Type M if the person is a minimum wage earner and N if not.

M. Spark is working at ARMM, he earns Php265 per regular work day.

Answer:

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Mr. Lim is a Revenue Officer at the Bureau of Internal Revenue. He has an annual salary worth
Php228,924. How much is his fixed monthly compensation?

Answer:

Php19,077.00

Instructions: Type M if the person is a minimum wage earner and N if not.

Ms. Fe works at Region II, she earns Php37.50 per hour.

Answer:
M

Instructions: Type M if the person is a minimum wage earner and N if not.

Mr. Brand works at NCR, he earns Php500 per normal work day.

Answer:

Instructions: Type M if the person is a minimum wage earner and N if not.

Mr. Mark is working in Region X, he earns Php85 after working for 2 hours.

Answer:

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Mr. Franz is factory worker earning Php65.50 per hour. For the month of November, he was able to
work 5 hours a day for 15 days. How much will he receive as compensation?

Answer:

Php4,912.50

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Mr. Sixto is a minimum wage earner in Region IX. Last November 7, 2016, he worked for 7 hours only.
How much is his compensation for this said date?

Answer:

Php259.00

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Ms. Romyna is a minimum wage earner in Region II. She worked 8 hours a day for 20 days. How much is
her total compensation?

Answer:

Php6,000.00

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Mr. Franz is factory worker earning Php65.50 per hour. For the month of November, he was able to
work 8 hours a day for 20 days. How much will he receive as compensation?

Answer:

Php10,480.00

Instructions: Before taking this exam, please be sure to have the minimum wage table at your side. In
order to have uniform answers, please follow the answer formats given. For currency answers, use the
format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.

Mr. Dan is an online freelance article writer whose compensation is based on the number of work
completed. He earns Php300 for article composed of 900-1499 words and Php400 for articles composed
of at least 1,500 words. For the Month of December, he wrote fifteen 1000-word articles and ten 1500-
word articles. How much is his compensation?

Answer:

Php8,500.00

Ms. Jen has a fixed monthly salary of Php15,455.75 She was not promoted and did not have any salary
increase. How much will be her 13th month pay?

Answer:

Php15,455.75

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

John is a minimum wage earner in Region II. Regularly, he works during weekdays (Monday-Friday).
With proper company authorization, he worked on Friday-January 1, 2016. How much is his earning for
the said date?
Answer:

Php600.00

Instructions: Type HO if the statement describes holiday pay; OP if overtime pay; NS if night sift
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits

Mr. Ferdie works beyond the normal 8 hours. He is entitled for additional compensation.

Answer:

op

Instructions: Type HO if the statement describes holiday pay; OP if overtime pay; NS if night sift
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits

Ms. Macky worked from 10:00 pm to 11:30 am. Aside from the overtime pay, she is also entitled for an
additional payment for working in late at night.

Answer:

ns

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Grace regularly works from Monday to Friday and earns a rate of Php450 in a day. This wage includes
Php440 basic wage and Php10 Cost of Living Allowance (COLA). On Tuesday- November 1, 2016, a
special non-working day, Grace worked overtime for about 2 hours. How much is her overtime pay?

Answer:

Php190.13

S.q11 BMAT-112

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.
Grace regularly works from Monday to Friday and earns a rate of Php460 in a day. This wage includes
Php450 basic wage and Php10 Cost of Living Allowance (COLA). For the whole Sunday -January 1, 2017,
Grace worked for a total of 10 hours. How much is her overtime pay?

Answer:

Php380.25

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

The police officer receives Php540 per month as hazard pay. How much hazard pay will he receive for
the whole year?

Answer:

Php6,480.00

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Ms. Jen received a basic pay of Php12,000; overtime pay of Php3,500; rice allowance worth Php500,
uniform allowance worth Php4,000; and employee achievement award worth Php4,500. How much is
her total de minimis benefits?

Answer:

Php9,000.00

Instructions: Type HO if the statement describes holiday pay; OP if overtime pay; NS if night sift
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits

Jenny worked during new year's day. She is entitled for additional compensation.

Answer:

ho

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Ms. Chaka earns a regular compensation of Php15,500 per month from January up to October. Because
she was promoted to a higher position, she now has a regular compensation of Php20,100 from
November to December. How much will be her 13th month pay? (Round off your answer to the nearest
centavo)

Answer:

Php16,266.67

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Mr. Ken has a fixed monthly salary rate of Php20,000. He was promoted on March and his salary rate
increased to Php25,000 per month. How much will he receive ass 13th month pay on December?

Answer:

Php24,166.67

Instructions: Type HO if the statement describes holiday pay; OP if overtime pay; NS if night sift
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits

Aside from the monthly salary, the teachers received an amount equal to their total annual
compensation divided by twelve.

Answer:

tm

Instructions: Type HO if the statement describes holiday pay; OP if overtime pay; NS if night sift
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits

Ms. Margarita received rice allowance from her employer.

Answer:

dm

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Grace regularly works from Monday to Friday and earns a rate of Php460 in a day. This wage includes
Php450 basic wage and Php10 Cost of Living Allowance (COLA). For the whole Sunday -January 1, 2017,
Grace rendered her services from 10:00 pm to 11:30pm. How much is her nightshift differential? (Round
off your answer to the nearest centavo)

Answer:
Php28.52

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

The company is using the Minimum NSD formula. The auditor conducted an inventory count. In order to
ensure that the inventories are not being moved elsewhere while he is supervising the count he decided
that this activity will be conducted after the normal operating time of the business. He started working
from 10 pm up to 5 am. How much will he receive as nightshift differential if his daily salary rate
exclusive of COLA is Php500?

Answer:

Php43.75

Mr. Han has a basic salary of Php10,000 per month. How much is the employer's share in the Pag-IBIG
contribution?

Answer:

Php100.00

Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other Union dues;
RA if representation allowance; TA if transportation allowance; COLA for cost of living allowance; FHA
for fixed housing allowance and COM for commissions and PS for profit sharing.

A representation allowance is a fixed monthly expense allowance given by employers to employees for
organization related activity representation.

Answer:

ra

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Jen and Ken are rank and file employees of ABCD Company. Jen’s house is nearby the company office so
she just walks toward the office every day. On the other hand, Ken’s house is several kilometers away
from their work place so he always commutes every day. The company laws states that rank and file
employees are entitled to receive Php1,000 as fixed monthly transportation allowance. How much will
be the combined annual transportation allowance of Jen and Ken?

Answer:

Php24,000.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other Union dues;
RA if representation allowance; TA if transportation allowance; COLA for cost of living allowance; FHA
for fixed housing allowance and COM for commissions and PS for profit sharing.

Aside from John’s salary, he also earns a commission on products sold. He gets Php5 per item sold.

Answer:

com

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Chick and Ken are rank and file employees of ABCD Company. Jen has a house is nearby the company
office so she just walks toward the office every day. On the other hand, Ken is just renting a room in a
small boarding house. The company laws states that rank and file employees are entitled to receive
Php2,000 as fixed housing allowance. How much housing allowance will Ken receive in a year?

Answer:

Php24,000.00

S.q 12 BMAT-112

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Aside from John’s salary, he also earns a commission on products sold. He gets Php15 per item sold by
him. Supposing that he sold an average of 10 items per day for 20 days, how much is his commission?

Answer:

Php3,000.00

Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other Union dues;
RA if representation allowance; TA if transportation allowance; COLA for cost of living allowance; FHA
for fixed housing allowance and COM for commissions and PS for profit sharing.

This is a type of allowance offered to employees of a company to compensate for their travel from
residence to and from respective workplace location.
Answer:

TA

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

John has a fixed monthly representation allowance worth Php1,500. How much is his quarterly
representation allowance?

Answer:

Php4,500.00

Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other Union dues;
RA if representation allowance; TA if transportation allowance; COLA for cost of living allowance; FHA
for fixed housing allowance and COM for commissions and PS for profit sharing.

These contributions are shared by the employee and the employer.

Answer:

SGPP

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Mr. Han has a basic salary of Php10,000 per month. How much is the employer's share in the PhilHealth
contribution?

Answer:

Php125

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Mr. Han has a basic salary of Php10,000 per month. How much is the total employer's SSS contribution?
(Employer's share + Employee Compensation Fee)

Answer:

Php746.70
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other Union dues;
RA if representation allowance; TA if transportation allowance; COLA for cost of living allowance; FHA
for fixed housing allowance and COM for commissions and PS for profit sharing.

ABC Company has high level of income for the year 2016. The employees got direct share from the net
income.

Answer:

PS

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

For the month of January, Mr. Ken worked for 20 days, he worked 8 hours per day. He is a minimum
wage earner from NCR and receives a minimum wage of Php491. The minimum wage is composed of
Php481 basic wage and Php10 Cost of Living Allowance (COLA). How much is his total COLA for the
month?

Answer:

Php200.00

Instructions: In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.

Mr. Han has a basic salary of Php10,000 per month. How much is the total employer's share in the SSS,
Pag-IBIG and PhilHealth contributions? (exclude employee compensation fee)

Answer:

Php971.70

Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other Union dues;
RA if representation allowance; TA if transportation allowance; COLA for cost of living allowance; FHA
for fixed housing allowance and COM for commissions and PS for profit sharing.

This is a fixed monthly allowance granted to employees to help them in their housing and rentals fees

Answer:

FHA

Mr. DJ is working in Region II. His basic salary for a month consisting of 20 working days is Php6000.

Answer:
n

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

For the month of July, Mr. King received a compensation worth Php16,000; Hazard Pay Php1,000;
overtime pay Php123.75; Commissions Php5,990.75. Mr. King is not a minimum wage earner.

Answer:

Php0.00

Instructions: Type T for taxable compensation and N for non-taxable compensation.

Mr. Ken is not a minimum wage earner. He received Php2,500 as overtime pay.

Answer:

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Hayden is not a minimum wage earner. He has a basic pay of Php18,555.55; Travel allowance
Php5,555.55 and a representation allowance Php888.55.

Answer:

Php0.00

Instructions: Type T for taxable compensation and N for non-taxable compensation.

Mr. Pen is a minimum wage earner. He received Php1,000 as hazard pay.

Answer:

S.q 13 BMAT-112
Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Kong is a minimum wage earner. He received a basic pay of Php5,555.55.

Answer:

Php5,555.55

Instructions: Type T for taxable compensation and N for non-taxable compensation.

Ms. Katrina is working in ARMM. Her basic salary is Php30,000 a month.

Answer:

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

Ms. Kring is a minimum wage earner. Her basic pay is Php8,555.55; Travel allowance Php5,555.55 and a
representation allowance Php888.55.

Answer:

Php8,555.55

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

For the month of February, Mr Joe received a compensation worth Php6,000. Commissions
Php5,990.75. Mr. Joe is a minimum wage earner.

Answer:

Php6,000.00

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.
For the month of January, Mr. A from NCR received a basic compensation worth Php50,000. COLA
Php200. Mr. A is not a minimum wage earner.His share for SSS, Pag-IBIG and PhilHealth contribution is
Php993.80.

Answer:

Php993.80

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Hayden is a minimum wage earner. He has a basic pay of Php8,000.50; De minimis benefits worth
Php3,535.75; Overtime pay worth Php2,589.50; Holiday pay worth of Php3,578.50.

Answer:

Php17,704.25

Instructions: Type T for taxable compensation and N for non-taxable compensation.

Mr. Joe earns a commission worth Php15,000.

Answer:

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

For the month of April, Mr. Kang received a compensation worth Php6,000; Hazard Pay Php1,000;
overime pay Php123.75; Commissions Php5,990.75. Mr. Kang is a minimum wage earner.

Answer:

Php7,123.75

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.
Mr. Hayden is a regular employee (not a minimum wage earner) with a basic pay of Php28,555.55;
Travel allowance Php5,555.55 and a representation allowance Php888.55. His share for SSS, Pag-IBIG
and PhilHealth contribution is Php993.80.

Answer:

Php993.80

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not
assume other values). You may use th BIR Income tax calculator. In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

For the month of March, Mr. B from NCR received a basic compensation worth Php10,000; Hazard pay
worth Php1,000; night shift differential worth Php350.25; travel allowance worth Php2,000. Mr. B is a
minimum wage earner.

Answer:

Php11,350.25

Mr. B, a married resident citizen, has one legitimate child and three illegitimate children. His additional
exemption is Php100,000.

Answer:

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

Mr. B, a married resident citizen, has one dependent child. For the month of January, he received a
compensation worth Php10,000. His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000.
He is a minimum wage earner. How much is the withholding tax?

Answer:

Php0.00

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.
Mr. X, a married resident citizen, has 2 dependent children. He has a gross annual taxable compensation
income of Php360,000. Mr. X is not a minimum wage earner. What is the annual income tax?

Answer:

Php53,000.00

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

Mr. Z, a single resident citizen without any dependent has a gross annual taxable income of Php360,000.
In addition, he also earned Php100,000 income from his business. Mr. Z is not a minimum wage earner.
What is the annual income tax?

Answer:

Php98,000.00

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

Mr. D, a married resident citizen, has 2 dependent children. For the month of November, his basic pay
was Php30,000. He also received an overtime pay worth Php3,500 and hazard pay of Php3,000. His SSS,
GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not a minimum wage earner. How
much is the withholding tax?

Answer:

Php6,066.57

S.q 14 BMAT-112

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.
Mr. C, a married resident citizen, has 10 illegitimate children of which three are considered as
dependents. For the month of July, his basic pay was Php30,000. He is not a minimum wage earner. How
much is the withholding tax?

Answer:

Php3,854.25

Instructions: Type T if the statement is true and F if it is false.

Ms. D, a single resident citizen, has no child. Her additional exemption is Php50,000.

Answer:

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

Mr. A, a married resident citizen, has two dependent children. For the month of January, he received a
compensation worth Php35,000. His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000.
He is not a minimum wage earner. How much is the withholding tax?

Answer:

Php5,616.57

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

If the annual net taxable compensation income is Php150,000 and annual net income from business is
Php100,000. What is the annual income tax?

Answer:

Php50,000.00

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.
If the annual net taxable compensation income is Php250,000 and annual net income from business is
Php250,000. What is the annual income tax?

Answer:

Php125,000.00

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

Mr. X, a married resident citizen, has 2 dependent children. He has a gross annual taxable income of
Php360,000. In addition, he also earned Php200,000 income from his business. Mr. X is not a minimum
wage earner. What is the annual income tax?

Answer:

Php113,000.00

Instructions: Type T if the statement is true and F if it is false.

Mr. A, a married resident citizen, has one dependent child. His total personal exemption is Php75,000.

Answer:

Instructions: Compute for the withholding tax and annual income tax (Do not assume other values). You
may use the BIR Income tax calculator. In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
always give two decimal places and round off to the nearest the centavo.

Mr. C, a single resident citizen, has one dependent child. For the month of February, he received a basic
pay worth Php30,000. He is not a minimum wage earner. How much is the withholding tax?

Answer:

Php5,041.77

Instructions: Type T if the statement is true and F if it is false.

Mr. S, a married resident citizen, has eleven children. His personal exemption is Php50,000.

Answer:

t
Instructions: Type T if the statement is true and F if it is false.

Ms. K, a single resident citizen, has two dependent children. Her additional exemption is Php50,000.

Answer:

Type TXT if the statement describes Textual method of presenting data; TBL if tabular data and GRP if
graphical.

Anna used vertical bars to compare the volume of sales of different types of items.

Answer:

GRP

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

How much will be the total sales if the following were the selling price of the juices; Orange
Php22;Pineapple Php21; Strawberry Php20, Guyabano Php20, Grapes Php21.

Answer:

Php760.00

Type TXT if the statement describes Textual method of presenting data; TBL if tabular data and GRP if
graphical.

A data presentation method which is composed of rows and columns.

Answer:

TBL

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

Considering the data given, how much is the average annual income of ABCD Company? (Round off the
answer to the nearest centavo)

Answer:
Php4,833,333.33

In 2014, Gross profit of a company was Php2,000,000 while its expenses were Php450,000. In 2015,
Gross Profit of the company was Php3,500,000 while expenses were Php830,000. If corporate income
tax rate is 30%, what is the total increase in net income from 2014 up to 2015?

Answer:

Php784,000.00

S.q 15 BMAt-112

In 2014, Gross profit of a company was Php2,000,000 while its expenses were Php450,000. In 2015,
Gross Profit of the company was Php3,500,000 while expenses were Php830,000. If corporate income
tax rate is 30%, what is the total net income from 2014 up to 2015?

Answer:

Php3,584,000.00

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

The data on the pie chart is based on the Php200 allowance of John. The expenses for fair and food is
fixed. The rest of his allowance will go to his savings. If his allowance will be decreased to Php170, how
much can he save within five school days?

Answer:

Php0.00

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

What is the total quantity of juice sold? (answer should be expressed in whole number only)

Answer:
36

Type TXT if the statement describes Textual method of presenting data; TBL if tabular data and GRP if
graphical.

Composed of written words and numbers.

Answer:

TXT

Type TXT if the statement describes Textual method of presenting data; TBL if tabular data and GRP if
graphical.

A person submitted a typewritten description and interpretation of data.

Answer:

TXT

Type TXT if the statement describes Textual method of presenting data; TBL if tabular data and GRP if
graphical.

Using a pie chart to represent data.

Answer:

GRP

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

What is the total net amount to be received by the employees from the employer?

Answer:

Php105,718.49

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

What is the second highest income that the company has earned?

Answer:
Php8,000,000.00

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

The data on the pie chart is based on the Php200 allowance of John. The expenses for fair and food is
fixed. The rest of his allowance will go to his savings. If his allowance will be increased to Php300, how
much can he save within five school days?

Answer:

Php650.00

Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round off to the nearest the
centavo.

How much will the employer remit to the Bureau of Internal Revenue?

Answer:

Php9,477.20

Ben is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php471 per day, this composed of the basic wage worth Php461 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). With proper
company authorization, he worked on Friday-January 1, 2016. How much is his earning for that day?

Select one:

a. Php942

Mr. John received representation allowance worth Php3,400, Transportation allowance totaling to
Php3,000 and housing allowance worth 300. How much is the total benefits received?

Select one:

c. Php6,700

Grace is a minimum wage earner in Region II. She worked overtime for 2 hours. How much is her
overtime pay in an ordinary working day?

Select one:

c. Php93.75
Which method of presenting data can give you a detailed or comprehensive view on the topic?

Select one:

d. textual method

Mr. Fan is a contractual worker in Region I having a wage rate of Php34 per hour. How much does he
earn in a normal work day?

Select one:

b. Php272

Mr. Go earned a total wage of Php550 after working for 4 hours. How much will he earn if he will work
for 7 hours?

Select one:

b. Php962.50

The company is using the Minimum NSD formula. The auditor conducted an inventory count. In order to
ensure that the inventories are not being moved elsewhere while he is supervising the count he decided
that this activity will be conducted after the normal operating time of the business. He started working
from 10 pm up to 5 am. How much will he receive as nightshift differential if his daily salary rate
exclusive of COLA is Php500?

Select one:

b. Php43.75

This is a process by which the sovereign, through its law-making body, raises revenues to defray the
necessary expenses of the government.

Select one:

d. Taxation

This method of presenting data makes use of columns and rows.

Select one:

b. tabular method

Grace regularly works from Monday to Friday and earns a rate of Php450 in a day. This wage includes
Php440 basic wage and Php10 Cost of Living Allowance (COLA). On Tuesday- November 1, 2016, a
special non-working day, Grace worked overtime for about 2 hours. How much is her overtime pay?

Select one:
c. Php290.13

The Annual Net Taxable Compensation Income of tax payer is worth Php300,000. How much will be the
income tax?

Select one:

b. Php65,000

Ben is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php481 per day, this composed of the basic wage worth Php471 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). The company
needs to finish something at this date so it required John to work on Saturday-December 31, 2016 even
it was declared as a special non-working day. How much is his earning for that day?

Select one:

c. Php706.50

Romyna has a salary of Php25,000. How much is her Pag-IBIG contribution (employee's share)?

Select one:

b. Php100

Mr. Lex is a police officer. He receives Php390 pesos per month as hazard pay. How much is his annual
hazard pay?

Select one:

d. Php4,680

Nikki, a married individual with no child, is a non-minimum wage earner who has a monthly salary of
Php30,000. Her total (employee's share) SSS, PhilHealth, Pag-IBIG and other contributions were
Php1,000. How much is her personal and additional exemption?

Select one:

a. Php50,000

Mr. Dan is an online freelance article writer whose compensation is based on the number of work
completed. He earns Php300 for article composed of 900-1499 words and Php400 for articles composed
of at least 1,500 words. For the Month of December, he wrote fifteen 1000-word articles and ten 1500-
word articles. How much is his compensation?

Select one:
c. Php8,500

Ben is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php481 per day, this composed of the basic wage worth Php471 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). He did not
render his services on Tuesday-November 1, 2016 because it’s All Saints day. How much is his earning
for that day?

Select one:

b. Php 0

Mr. John received Php 2,000 overtime pay, rice allowance worth Php1,000,uniform allowance Php500
and Php1,000 employee achievement award. How much is the total de minimis benefits?

Select one:

d. Php2,500

John is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php491 per day, this composed of the basic wage worth Php481 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). Because there
are things that are needed to be done as soon as possible, the company required John to work on
Sunday -January 1, 2017. How much is his earning for that day?

Select one:

a. Php1,270.60

Romyna has a salary of Php25,000. How much is her PhilHealth contribution (employee's share)?

Select one:

d. Php312.50

Romyna has a salary of Php25,000. How much is her SSS contribution (employee's share)?

Select one:

Nikki, a married individual with no child, is a non-minimum wage earner who has a monthly salary of
Php30,000. Her total (employee's share) SSS, PhilHealth, Pag-IBIG and other contributions were
Php1,000. How much is her personal and additional exemption?

Select one:

a. Php50,000
Mr. Dan is an online freelance article writer whose compensation is based on the number of work
completed. He earns Php300 for article composed of 900-1499 words and Php400 for articles composed
of at least 1,500 words. For the Month of December, he wrote fifteen 1000-word articles and ten 1500-
word articles. How much is his compensation?

Select one:

c. Php8,500

Ben is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php481 per day, this composed of the basic wage worth Php471 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). He did not
render his services on Tuesday-November 1, 2016 because it’s All Saints day. How much is his earning
for that day?

Select one:

b. Php 0

Mr. John received Php 2,000 overtime pay, rice allowance worth Php1,000,uniform allowance Php500
and Php1,000 employee achievement award. How much is the total de minimis benefits?

Select one:

d. Php2,500

John is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php491 per day, this composed of the basic wage worth Php481 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). Because there
are things that are needed to be done as soon as possible, the company required John to work on
Sunday -January 1, 2017. How much is his earning for that day?

Select one:

a. Php1,270.60

Romyna has a salary of Php25,000. How much is her PhilHealth contribution (employee's share)?

Select one:

d. Php312.50

Romyna has a salary of Php25,000. How much is her SSS contribution (employee's share)?

Select one:

c. Php581.30
Where do employers remit the taxes withheld?

Select one:

d. BIR

Which is not included in the group

Select one:

a. Representation Allowance

Mr. Franz is factory worker earning Php65.50 per hour. For the month of November, he was able to
work 8 hours a day for 20 days. How much will he receive as compensation?

Select one:

c. Php10,480

Which is not included in the group

Select one:

c. SSS, GSIS, PHIC & Pag-ibig Contributions

Ben is a minimum wage earner in an NCR –based Company. The minimum wage rate set by the
government is Php471 per day, this composed of the basic wage worth Php461 and the Cost of Living
Allowance (COLA) worth Php10. Regularly, he works during weekdays (Monday-Friday). He did not
render his services on Friday-January 1, 2016 because he enjoyed this da with is family. How much is his
earning for that day?

Select one:

b. Php471

Mr. Han is earning a daily rate of Php500 at NCR. From this statement we can say that

Select one:

d. Mr. Han is not a minimum wage earner

Nikki, a married individual with no child, is a non-minimum wage earner who has a monthly basic pay of
Php30,000. Her total (employee's share) SSS, PhilHealth, Pag-IBIG and other contributions were
Php1,000. How much is her gross taxable compensation income for the month?

Select one:

c. Php29,000
Mr. Gosh is a minimum wage earner in NCR. He earns Php475 per day. How much is his daily basic pay?

Select one:

a. Php465

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