- An employee earns ₱500 per day. If they work on a regular holiday, how much is their pay for that day?
A) ₱500
B) ₱750
C) ₱1,000
D) ₱1,250
Answer: C) ₱1,000
Rationale: Regular holiday = 200% of basic daily wage → ₱500 × 2 = ₱1,000.
- A worker earns ₱60/hour and works 2 hours overtime on a regular day. What is the total overtime pay?
A) ₱120
B) ₱150
C) ₱90
D) ₱75
Answer: B) ₱150
Rationale: Overtime = hourly rate × 1.25 × hours → 60 × 1.25 × 2 = ₱150.
- A female employee with a monthly salary of ₱20,000 is entitled to 105 days of maternity leave. How much is her maternity benefit (assuming full pay)?
A) ₱50,000
B) ₱70,000
C) ₱69,230.77
D) ₱60,000
B
Daily rate = ₱20,000 ÷ 30 = ₱666.67; Total benefit = ₱666.67 × 105 = ₱70,000 → Final Answer: ₱70,000
- An employee works from 10:00 PM to 6:00 AM with a rate of ₱100/hour. What is their night differential pay per hour?
A) ₱5
B) ₱10
C) ₱15
D) ₱20
Answer: B) ₱10
Rationale: Night differential = 10% × ₱100 = ₱10/hour (applies 10 PM–6 AM).
- Compute the 13th-month pay of an employee who earned ₱300,000 in basic salary for the year.
A) ₱12,000
B) ₱25,000
C) ₱30,000
D) ₱28,000
Answer: C) ₱25,000
Rationale: ₱300,000 ÷ 12 = ₱25,000.
- A monthly-paid employee earns ₱25,000 and works on a special non-working holiday. What is the total pay for that day?
A) ₱833.33
B) ₱1,083.33
C) ₱1,250
D) ₱1,500
Answer: B) ₱1,083.33
Rationale: Special holiday = 130% pay → (₱25,000 ÷ 30) × 1.30 = ₱1,083.33.
- An employee’s basic daily wage is ₱800. If they work overtime for 3 hours on a rest day, how much is the overtime pay?
A) ₱390
B) ₱408
C) ₱312
D) ₱507
Answer: B) ₱507
Rationale: ₱800 ÷ 8 = ₱100/hour → ₱100 × 1.3 = ₱130 (rest day rate) → ₱130 × 1.3 = ₱169 (OT rate) → ₱169 × 3 = ₱507
- A worker earns ₱18,000/month and served 15 years. Compute their retirement pay under RA 7641 (½ month per year of service).
A) ₱67,500
B) ₱135,000
C) ₱90,000
D) ₱112,500
Answer: B
Rationale: ₱18,000 ÷ 30 = ₱600/day → ₱600 × 15 = ₱9,000 (½ month) → ₱9,000 × 15 years = ₱135,000
- An employee’s daily rate is ₱700. They work 8 hours on a regular holiday that also falls on their rest day. Compute total pay.
A) ₱980
B) ₱1,050
C) ₱1,820
D) ₱1,960
Answer: C
Rationale: Regular holiday + rest day = 260% → ₱700 × 2.6 = ₱1,820
- A worker earns ₱100/hour and works from 9 PM to 6 AM. How many hours are covered by night differential?
A) 7 hours
B) 6 hours
C) 8 hours
D) 9 hours
Answer: C) 8 hours
Rationale: Night diff applies from 10 PM to 6 AM → 8 hours.
- Compute the overtime pay for a daily wage earner of ₱500 working 2 hours OT on a special holiday.
A) ₱156.25
B) ₱203.13
C) ₱195
D) ₱175
Answer: B) ₱203.13
Rationale: Special holiday OT = (₱500 ÷ 8) × 1.3 × 1.25 × 2 = ₱203.13.
- An employee’s gross monthly salary is ₱30,000. Their total annual salary is ₱360,000. What is their 13th month pay if they only worked for 9 months?
A) ₱22,500
B) ₱25,000
C) ₱27,000
D) ₱30,000
Answer: A) ₱22,500
Rationale: (₱360,000 ÷ 12) × (9 ÷ 12) = ₱22,500.
- An employee earning ₱20,000/month receives a 10% night differential for 10 nights (8 hours each). Compute the total ND pay.
A) ₱533.33
B) ₱666.67
C) ₱533.00
D) ₱800.00
Answer: B
Rationale: ₱20,000 ÷ 30 = ₱666.67/day → ₱666.67 ÷ 8 = ₱83.33/hour → ₱83.33 × 10% = ₱8.33 ND/hour → ₱8.33 × 80 = ₱666.67
- An employee earning ₱700/day worked 3 hours overtime on a regular holiday. Compute total overtime pay.
A) ₱409.50
B) ₱682.50
C) ₱525
D) ₱490
Answer: B) ₱682.50
Rationale: Holiday OT = hourly rate × 2.0 × 1.3 × hours → (₱700 ÷ 8) × 2 × 1.3 × 3 = ₱682.50.
- A worker earns ₱24,000/month and served 12 years. What is the retirement pay (½ month per year)?
A) ₱120,000
B) ₱144,000
C) ₱180,000
D) ₱150,000
Answer: B) ₱144,000
Rationale: ₱24,000 ÷ 2 × 12 = ₱144,000.
- An employee worked for 6 months and earned ₱120,000 total. Compute 13th month pay.
A) ₱5,000
B) ₱10,000
C) ₱15,000
D) ₱20,000
Answer: B) ₱10,000
Rationale: ₱120,000 ÷ 12 = ₱10,000.
- An employee earning ₱500/day worked 2 hours OT on a rest day. Compute OT pay.
A) ₱162.50
B) ₱211.26
C) ₱190
D) ₱225
Answer: B ₱211.26
Rationale: ₱500 ÷ 8 = ₱62.50/hour → ₱62.50 × 1.3 = ₱81.25 (rest day rate) → ₱81.25 × 1.3 = ₱105.63 (OT rate) → ₱105.63 × 2 = ₱211.26
- Compute the service incentive leave (SIL) pay per day of an employee earning ₱20,000/month.
A) ₱769.23
B) ₱833.33
C) ₱666.67
D) ₱700
Answer: C
Rationale: SIL → (₱20,000 ÷ 30) = 666.67 (per day)
- An employee earning ₱25,000/month worked for 14 years. Compute total retirement pay (½ month per year).
A) ₱150,000
B) ₱175,000
C) ₱200,000
D) ₱210,000
Answer: B) ₱175,000
Rationale: ₱25,000 ÷ 2 × 14 = ₱175,000.
