1. RemunerationRemuneration Exercises

2. Exercise 1 Computation of time wage An employee is rewarded according to the sixth degree of minimum wage entitlement. In August he worked 22 days in 8 hour shifts. Task: Compute time wage of worker.

3. Exercise 2 Computation of job wage Worker has constructed 2 100 pieces of components. Elaborateness of 1 component is 8 minutes per 1 component. Worker is remunerated by wage rate 3 € / hour. Task: Compute job wage of worker.

4. Exercise 3 Computation of provision wage Saleswoman in shop is classified in tariff class with hour wage 2 €. An average annual turnover in shop is 40000 €. Planned monthly income of saleswoman, including bonuses and wage allowances, is 510 €. In July a saleswoman reached turnover 3500 € and worked 190 hours. Task: Compute provision wage of saleswoman.

5. Exercise 4 Computation of direct job wage A worker is remunerated by direct job wage. He is ranked in tariff class with wage rate 2,5 € per hour. In April he worked 23 days in 8 hour shifts, he constructed 1 850 components with elaborateness 9,5 minutes per piece. Tasks: 1, Compute job wage of worker in April. 2, Compute job wage overrun. 3, Compute a percentage of performance standard fulfilment.

6. Exercise 5 Computation of direct and progressive job wage A worker rewarded by job wage has approved a wage rate 2,65 € per hour. In November he worked 20 working days, produced 1400 door handles, by which an elaborateness is set at 8 min./piece. He works 40 hours per week. By exceeding of performance standard he is rewarded by progressive wage rate according to the following table: Fulfilment of performance standard Increase of wage tariff up to 105 % 0 105,1 – 110 %by 5 % 110,1 – 115 %by 7 % 115,1 – 120 %by 10 % 120,1 – 125 %by 12 % over 125 %by 15 % Task: Compute direct and progressive job wage and compare them.

7. Exercise 6 Computation of combined provision wage For saleswoman in grocery are set following wage conditions: She is rewarded by combined provision wage, which consists of time wage 350 € and provision wage. Provision wage amounts to 5 % of turnover. From 22 working days she worked 20 days and reached turnover 12 200 €. Tasks: 1, Compute time part of wage. 2, Compute provision part of wage and total wage.

8. Minimum wage entitlement Degree of work`s severity CoefficientMinimum hour wage Minimum monthly wage 1.1,0 1,6980295,50 2.1,2 2,0376354,60 3.1,4 2,3772413,70 4.1,6 2,7168472,80 5.1,8 3,0564531,90 6.2,0 3,3960591,00 Note: - minimum wage entitlement grows annually according to valorization of minimum wage, - minimum wage entitlements are compulsory for such an enterprise where conditions of employees` remuneration are not included in collective labour agreement. Resource: Labour code, § 120 – minimum wage entitlements and Government regulation No. 422/2008 about minimum wage.

9. Exercise 7 Computation of minimum wage Employee worked in September 210 hours (including 26 hours in overtime), i.e. 23 days x 8 hours = 184 + 26 = 210 hours. Employee is classified in third degree of work`s severity. His wage contained in September following parts: - time wage 290 € - wage for overtime work40 €x - wage allowance for overtime work 24 €x - wage allowance for work during feast 14 €x - wage allowance for work at night 18 €x - wage allowance for work during weekend 17 €__ Total wage 403,0 € Supplementary payment 130,4 € Total wage 533,4 € 1.Minimum wage entitlement = 403 – 40 – 24 – 14 – 18 = 307 € 2.Minimum wage entitlement per one hour: 307 / (210 – 26) = 1,6685 € / hour 3.Third degree of minimum wage entitlement = 2,3772 € / hour 4.Supplementary payment to minimum wage per one hour = 2,3772 – 1,6685 € = 0,7087 €/ hour 5.Supplementary payment to minimum wage per one month = 0,7087 * (210 - 26) = 130,4 €