Overtime Pay Unit 4 Study Guide PDF

Unit 4: Salaries and Wages Lesson 4.5. Overtime Pay Contents Introduction 1 Learning Objectives 2 Quick Look 3 Learn the Basics 4 On a Regular Day...

Unit 4: Salaries and Wages Lesson 4.5. Overtime Pay Contents Introduction 1 Learning Objectives 2 Quick Look 3 Learn the Basics 4 On a Regular Day 6 On a Rest Day or Special Day 8 On a Rest Day on a Special Day 10 On a Regular Holiday 12 On a Rest Day on a Regular Holiday 14 Case Study 16 Keep in Mind 18 Try This 19 Practice Your Skills 20 Challenge Yourself 22 Bibliography 24 Unit 4: Salaries and Wages Lesson 4.5. Overtime Pay Introduction Can you recall instances when members of your household worked overtime? Were they willing to work the extra hours? What made them do so? If they were not willing to work overtime, what do you think was the reason? Article 83 of the Philippine Labor Code states that employees' regular work hours must not exceed eight hours a day. The law emphasized that work beyond the regular 8-hour period can be arranged between the employer and the employee; however, the employee is entitled to additional pay or overtime pay. This lesson will introduce the different types of overtime and the process of calculating them. This lesson will be useful whether you become an employee or employer in the future. 4.5. Overtime Pay 1 Unit 4: Salaries and Wages Learning Objectives DepEd Competency At the end of this lesson, you should be able to do the following: Compute overtime pay (ABM_BM11SW- IIe). Compare the different types of overtime and their corresponding rates. Demonstrate the process of computing for the overtime pay. Develop a system for computing the overtime pay. 4.5. Overtime Pay 2 Unit 4: Salaries and Wages Quick Look How Much is Overtime? Dominick is an employee who is paid ₱120 per hour or ₱960 per day. He is required to work for 8 hours a day. He was requested to work on December 23, 2021, even though it was his rest day. How much would he earn for that day if he worked for 10 hours? Solution Step 1: Identify what is required in the problem. You are asked to compute the earnings of Dominick on December 23,2021. Step 2: Identify the given in the problem. The hourly rate of Dominick is ₱120, and he worked for 10 hours even though he is only required to work for 8 hours. Since December 23 is his rest day, his regular rate of pay is 130%, and the overtime rate is also 130% Step 3: Write the working equation. Since Dominick did overtime work, his earnings will be the sum of the regular pay and the overtime pay. Earnings = regular pay + overtime pay Multiplying the regular rate to the regular pay to compute the regular pay. Regular Pay = (regular rate)(regular pay) To compute the overtime pay, it is the product of the regular rate, the hourly rate, the number of overtime hours, and the overtime rate. Overtime pay = (regular rate)(hourly rate)(no of hours overtime)(OT rate) Step 4: Substitute the given values. Overtime pay = (Hourly Rate)(no of hours overtime)(overtime rate) Overtime pay = (130%)(₱120)(2 hours)(130%) Overtime pay = ₱405.60 4.5. Overtime Pay 3 Unit 4: Salaries and Wages Regular Pay = (regular rate)(regular pay) Regular Pay = (130%)(₱960) Regular Pay = ₱1,248 Step 5: Find the answer. The total earnings of Dominick for that day are ₱1,653.60. Questions to Ponder 1. Based on the computation, what is the overtime rate of pay on a rest day? __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ 2. How do you compute the total earnings of an employee who has done overtime work? __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ 3. Why do you think it is necessary to give higher regular rate for overtime pay? __________________________________________________________________________________________ __________________________________________________________________________________________ __________________________________________________________________________________________ Learn the Basics Working or rendering service takes time and effort. An 8-hour limit on work is necessary for an employee or worker to have time for rest, relaxation, and social interactions. However, there are times and situations when members of the business organization need to work extra hours. For instance, it is necessary when the firm needs to deliver the client’s order on time or during seasons when more customers are coming in. 4.5. Overtime Pay 4 Unit 4: Salaries and Wages To compensate for the extra time and effort provided by the employee, over and above the 8-hour limit, employers provide them with overtime pay. Essential Question Is working long hours with overtime pay beneficial for both the employees and employers? Overtime pay or overtime premium refers to the additional pay for work hours outside the regular hours. Overtime can sometimes be mandatory or required; in that case, the overtime pay is still compensated with greater than or equal to 125% of the regular rate. These are the standard rates of overtime pay: Table. Summary of overtime rates on different types of working day. Type of Overtime Regular Rate Overtime Rate On a regular day 100% 125% On a rest day or special day 130% 130% On a rest day on a special day 150% 130% On a regular holiday 200% 130% On a rest day on a regular holiday 260% 130% To calculate the overtime pay, you may use the following formula: 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑅 × 𝑂𝐻 × 𝐻𝑅 × 𝑂𝑅 where, RR = regular rate OH = overtime hours HR = hourly rate OR = overtime rate 4.5. Overtime Pay 5 Unit 4: Salaries and Wages Meanwhile, to compute for the earnings for the day, the following formula will be applied: 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 On a Regular Day A regular day refers to the regular working day agreed upon by the employer and the employee. A regular day is 8 hours a day, inclusive of rest periods but exclusive of meal breaks. The regular wage rate for a regular day is 100%, and the overtime rate for a regular day is 125%. Closer Look Overtime Pay on a Regular Day Jerico is an employee working from Thursday to Monday, being paid ₱130 per hour or ₱1040 per day. On a Saturday, he was required to render 3 hours of overtime work. Step 1: Identify what is required in the problem. You are asked to compute Jerico’s overtime pay. Step 2: Identify the given in the problem. His hourly rate is ₱130, and he worked 3 hours of overtime. The regular rate is 100%, and the overtime rate is 125%. Step 3: Write the working equation. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑅 × 𝑂𝐻 × 𝐻𝑅 × 𝑂𝑅 Step 4: Substitute the given. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 100% × 3 ℎ𝑜𝑢𝑟𝑠 × ₱130 × 125% Step 5: Find the answer. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = ₱487. 50 Jerico earned ₱487.50 worth of overtime pay for that day. 4.5. Overtime Pay 6 Unit 4: Salaries and Wages Earnings for Overtime on a Regular Day If his regular work hours are 8 hours, how much would his total earnings be for that day? Step 1: Identify what is required in the problem. You are asked to compute Jerico’s total earnings. Step 2: Identify the given in the problem. His regular rate is ₱130. The regular rate is 100%. Step 3: Write the working equation. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 Step 4: Substitute the given. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = ₱1, 040 + ₱487. 50 Step 5: Find the answer. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = ₱1, 527. 50 Jerico’s total earnings for that day are ₱1,527.50. Check Your Progress An employee is paid ₱65 per hour of work and was requested to render 2 hours of overtime work regularly. How much overtime pay would they earn? 4.5. Overtime Pay 7 Unit 4: Salaries and Wages On a Rest Day or Special Day Rest day is a day or days when a person is not required to work, as agreed upon by the employer and the employee. On the other hand, a special day is mandated as a Special Working Holiday or a Special Non-working Holiday. The national or local government has the mandate to announce a special day. An employee receives a 130% regular rate on both rest days and special days. On top of that, the overtime rate during rest days or special days is also 130%. Closer Look Overtime Pay on a Rest Day or Special Day Connie is an employee working from Monday to Friday, being paid ₱145 per hour or ₱1,160 per day. On a Saturday, her rest day, she was required to render 2 hours of overtime work. How much overtime pay would he earn for that day? Solution: Step 1: Identify what is required in the problem. You are asked to compute Connie’s overtime pay. Step 2: Identify the given in the problem. Her hourly rate is ₱145, and she worked overtime for 2 hours. The regular rate is 130%, and the overtime rate is 130%. Step 3: Write the working equation. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑅 × 𝑂𝐻 × 𝐻𝑅 × 𝑂𝑅 Step 4: Substitute the given values. Overtime Pay = (130%)(2 hours)(₱145)(130%) Step 5: Find the answer. Overtime Pay = ₱490.10 Connie earned ₱490.10 worth of overtime pay for that day. 4.5. Overtime Pay 8 Unit 4: Salaries and Wages Earnings for Overtime on a Rest Day or Special Holiday If her regular working hours are 8 hours for that day, how much would her total earnings be? Solution: Step 1: Identify what is required in the problem. You are asked to compute Connie’s total earnings. Before adding the total earnings, calculate the regular pay first. Step 2: Identify the given in the problem. Her hourly rate is ₱145. The regular rate is 130%. Step 3: Write the working equation. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑟𝑎𝑡𝑒 × 𝐷𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 Step 4: Substitute the given values and then solve. Solve for regular pay first: Regular Pay = (regular rate)(daily rate) Regular Pay = (130%)(₱1,160) Regular Pay = ₱1,508 Solve the total earnings. Earnings = reg pay + OT pay Earnings = ₱1,508 + ₱490.10 Step 5: State the answer. Earnings = 1,998.10 Connie’s total earnings for that day are ₱1,998.10. 4.5. Overtime Pay 9 Unit 4: Salaries and Wages Check Your Progress A mason is paid ₱75 per hour of work. He rendered 2 hours of overtime work after the regular hours on a rest day that is also a special working holiday. How much overtime pay would he earn? On a Rest Day on a Special Day If an employee were required to work on a rest day that falls on a special day or vice versa, they would receive a 150% regular rate and a 130% overtime rate. Closer Look Overtime Pay on a Rest Day on a Special Day Jed is an employee working from Tuesday to Saturday, being paid ₱135 per hour or ₱1,080 per day. On November 2, his rest day that falls on a special holiday, he was required to work and render 1.5 hours of overtime work. How much overtime pay would he earn for that day? Solution: Step 1: Identify what is required in the problem. You are asked to compute Jed’s overtime pay. Step 2: Identify the given in the problem. His hourly rate is ₱135, and he worked overtime for 1.5 hours. The regular rate is 150%, and the overtime rate is 130%. Step 3: Write the working equation. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑅 × 𝑂𝐻 × 𝐻𝑅 × 𝑂𝑅 4.5. Overtime Pay 10 Unit 4: Salaries and Wages Step 4: Substitute the given values. Overtime Pay = (150%)(1.5 hours)(₱135)(130%) Step 5: Find the answer. Overtime Pay = ₱394.88 Jed earned ₱394.88 worth of overtime pay for that day. Earnings for Overtime on a Rest Day on a Special Holiday Given the information above, how much would his total earnings be? Solution: Step 1: Identify what is required in the problem. You are asked to compute Jed’s total earnings. Before adding the total earnings, compute the regular pay first. Step 2: Identify the given in the problem. His hourly rate is ₱135. The regular rate is 150%. Step 3: Write the working equation. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑟𝑎𝑡𝑒 × 𝐷𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 Step 4: Substitute the given values and then solve. Solve the regular pay first: Regular Pay = (150%)(₱1,080) Regular Pay = ₱1,620 Solve the total earnings: Earnings = ₱1,620+ ₱394.88 Step 5: State the answer. Earnings = ₱2,014.88 Jed’s total earnings for that day are ₱2,014.88. 4.5. Overtime Pay 11 Unit 4: Salaries and Wages On a Regular Holiday Regular holidays have a fixed holiday like New Year's Day, Independence Day, and Christmas Day. The only exceptions to this rule are National Heroes Day and the religious holidays, such as Maundy Thursday, Good Friday, Eid'l Fitr, and Eidul Adha. The regular rate on those days is 200% or the so-called double pay. On the other hand, the overtime rate for regular holidays is 130%. Closer Look Overtime Pay on a Regular Holiday John is an employee working from Wednesday to Sunday, being paid ₱100 per hour or ₱800 per day. On January 1, 2022, he was required to work and render 4 hours of overtime work. How much overtime pay would he earn for that day? Solution: Step 1: Identify what is required in the problem. You are asked to compute John’s overtime pay. Step 2: Identify the given in the problem. His hourly rate is ₱100, and he worked overtime for 4 hours. The regular rate is 200%, and the overtime rate is 130%. Step 3: Write the working equation. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑅 × 𝑂𝐻 × 𝐻𝑅 × 𝑂𝑅 Step 4: Substitute the given values. Overtime Pay = (200%)(4 hours)(₱100)(130%) Step 5: Find the answer. Overtime Pay = ₱1,040 John earned ₱1,040 worth of overtime pay for that day. 4.5. Overtime Pay 12 Unit 4: Salaries and Wages Earnings for Overtime on on a Regular Holiday Given the information above, how much would his total earnings be? Solution: Step 1: Identify what is required in the problem. You are asked to compute John’s total earnings. Before adding the total earnings, compute the regular pay first. Step 2: Identify the given in the problem. His hourly rate is ₱100. The regular rate is 200%. Step 3: Write the working equation. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑟𝑎𝑡𝑒 × 𝐷𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 Step 4: Substitute the given values and then solve. Solve the regular pay. Regular Pay = (200%)(₱800) Regular Pay = ₱1,600 Solve the total earnings. Earnings = reg pay + OT pay Earnings = ₱1,600+ ₱1,040 Step 5: State the answer. Earnings = ₱2,640 John’s total earnings for that day are ₱2,640. 4.5. Overtime Pay 13 Unit 4: Salaries and Wages Check Your Progress A saleslady receives ₱60 per hour of work. She was required to work for 8 hours, and she also rendered 3 overtime hours on a regular holiday. How much would she earn? On a Rest Day on a Regular Holiday If an employee was required to work on a rest day that falls on a regular holiday or vice versa, the regular rate of pay is 260%, and the overtime rate is 130%. Closer Look Overtime Pay on a Rest Day on a Regular Holiday Aaron is an employee working from Monday to Friday, being paid ₱165 per hour or ₱1,320 per day. On December 25, 2021, he was required to work and render 1 hour of overtime work. How much overtime pay would he earn for that day? Solution: Step 1: Identify what is required in the problem. You are asked to compute John’s overtime pay. Step 2: Identify the given in the problem. His hourly rate is ₱100, and he worked 1 hour overtime. The regular rate is 260%, and the overtime rate is 130%. 4.5. Overtime Pay 14 Unit 4: Salaries and Wages Step 3: Write the working equation. 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑅 × 𝑂𝐻 × 𝐻𝑅 × 𝑂𝑅 Step 4: Substitute the given values. Overtime Pay = (260%)(1 hour)(₱165)(130%) Step 5: Find the answer. Overtime Pay = ₱557.70 Aaron earned ₱557.70 worth of overtime pay for that day. Earnings for Overtime on a Rest Day on a Regular Holiday Given the information above, how much would his total earnings be? Solution: Step 1: Identify what is required in the problem. You are asked to compute John’s total earnings. Before computing the total earnings, compute the regular pay first. Step 2: Identify the given in the problem. His hourly rate is ₱165. The regular rate is 260%. Step 3: Write the working equation. 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑃𝑎𝑦 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑟𝑎𝑡𝑒 × 𝐷𝑎𝑖𝑙𝑦 𝑟𝑎𝑡𝑒 Step 4: Substitute the given values. Solve the regular pay. Regular Pay = (260%)(₱1,320) Regular Pay = ₱3,432 Solve the total earnings. Earnings = reg pay + OT pay 4.5. Overtime Pay 15 Unit 4: Salaries and Wages Earnings = ₱3,432+ ₱557.70 Step 5: Find the answer. Earnings = ₱3,989.70 Aaron’s total earnings for that day are ₱3,989.70. Case Study Retail Customers Resolve an Overtime Pay Dispute. The Philippine Overseas Employment Administration or POEA received a complaint from former employees of a huge company based in the Middle East. Upon the end of the contract, the said employees were then sent back to the Philippines. They complained to POEA about the company not paying their overtime pay. The POEA then threatened the company’s accreditation and reputation because of the said complaint. The said company is apprehensive of the issue because it might affect their existing contracts and future projects, and they might face penalties sanctioned by the government. Along the process of investigation about the former employees’ complaints, Rensol dug in, and the evidence revealed that the employees rendered no overtime job and the company has no monetary obligations to the employees. In some cases that an Overseas Filipino Worker is still under a legally binding contract, the Department of Labor and Employment (DOLE) or the Overseas Workers Welfare Administration (OWWA) will be mediating between the company and the employee. After the mediation, there will be discussions regarding the complaint, finding a mutually justifiable solution. Not all complaints need to be a legal battle. Even though the employees have arrived home for over two months, an investigation was made about the complaint with the intervention of the 4.5. Overtime Pay 16 Unit 4: Salaries and Wages POEA and Rensol. This case is above the agency’s jurisdiction, but Rensol Recruitment vowed to serve beyond limitations. How Rensol helped a Retail Customer resolve an Overtime Pay Dispute: A Case Study Johann Legis, “How Rensol helped a Retail Customer resolve an Overtime Pay Dispute: A Case Study,” Rensol Recruitment, https://rensol.com/overtime-pay-due-case-study/, last accessed on December 12, 2021. 4.5. Overtime Pay 17 Unit 4: Salaries and Wages Keep in Mind Overtime pay refers to the additional pay for work hours outside the regular hours. The regular and overtime rates vary according to the type of day: To calculate the overtime pay, you may use the following formula: 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑟𝑎𝑡𝑒 × 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 ℎ𝑜𝑢𝑟𝑠 × 𝐻𝑜𝑢𝑟𝑙𝑦 𝑟𝑎𝑡𝑒 × 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑟𝑎𝑡𝑒 To compute for the earnings for the day, the following formula will be applied: 𝐸𝑎𝑟𝑛𝑖𝑛𝑔𝑠 = 𝑅𝑒𝑔𝑢𝑙𝑎𝑟 𝑝𝑎𝑦 + 𝑂𝑣𝑒𝑟𝑡𝑖𝑚𝑒 𝑝𝑎𝑦 4.5. Overtime Pay 18 Unit 4: Salaries and Wages Try This A. Matching Type. Match the regular rates in Column B to the type of day in Column A. Column A Column B _____________ 1. Rest or Special Day a. 100% _____________ 2. Regular Holiday b. 130% _____________ 3. Rest Day on Special Day c. 150% _____________ 4. Regular Day d. 200% _____________ 5. Rest Day on Regular e. 260% Holiday B. Identification. Identify the overtime rate on the following types of day. ________________ 1. Rest or Special Day ________________ 2. Regular Holiday ________________ 3. Rest on Special Day ________________ 4. Regular Day ________________ 5. Rest Day on Regular Holiday 4.5. Overtime Pay 19 Unit 4: Salaries and Wages Practice Your Skills Earning from Overtime Compute the earnings of the following employees. Show your complete solutions. 1. Red is receiving ₱140 per hour of work, and he is required to work for 8 hours every day. He worked for 9.5 hours on his rest day. How much overtime pay would he earn that day? 2. Cyra is being paid ₱1,600 for every regular 8-hour day. If she did 2 hours of overtime work on a regular day, how much did she earn for that day? 4.5. Overtime Pay 20 Unit 4: Salaries and Wages 3. Vernie is an employee who is required to work for 8 hours every day. He receives ₱85 per hour of work. On Christmas Day, also his rest day, he was requested to work for 11 hours to relieve another employee. How much overtime pay would he earn that day? 4. Eloisa is an employee who is paid ₱1,600 for every 8 hours of work. On a special working holiday, which happens to be her rest day, she worked for 9.5 hours. How much would she earn that day? 4.5. Overtime Pay 21 Unit 4: Salaries and Wages 5. Jeffrey is an employee who is paid ₱125 per hour. On Christmas day, he was requested to work for 8 hours and do mandatory overtime of 3 hours. How much is his total earnings that day? Challenge Yourself Answer the following questions: 1. Rolin is a full-time employee being paid ₱1,350 per day and must work for 8 hours a day. On a special working holiday, which happens to be his rest day, he was required to work for 10 hours. a. How much is his hourly rate? b. How much would be his overtime pay? c. How much would be his total earnings for that day? 4.5. Overtime Pay 22 Unit 4: Salaries and Wages 2. In your coffee shop, there are two employees: A barista and a cashier. Both of them are paid ₱75 per hour. The barista worked overtime on his rest day for 4 hours. On the other hand, the cashier worked overtime on a regular holiday for 2 hours. a. Who earned more overtime pay? b. What is the factor that caused the overtime pay difference? 4.5. Overtime Pay 23 Unit 4: Salaries and Wages 3. In a machine shop, there are two employees. Both of them are paid ₱110 per hour. Employee A worked overtime on a regular holiday for 2 hours. On the other hand, Employee B worked overtime on a regular holiday that is also his rest day for 2 hours. a. Who earned more overtime pay? b. Why did one employee earn more than the other? Bibliography Clendenen, Gary, and Stanley Salzman. Business Mathematics. Essex: Pearson Education Limited, 2015. Santos, Durwin and Sta. Maria, Karl Bryan. Business Math. Makati City: Don Bosco Press, Inc., 2015. Sterling, Mary Jane. Business Math for Dummies. NJ: Wiley, 2008. http://mis.kp.ac.rw/admin/admin_panel/kp_lms/files/digital/SelectiveBooks/Mathemati cs/Business%20Math%20For%20Dummies%20-%20%20Mary%20Jane%20Sterling.pdf 4.5. Overtime Pay 24