Orla has started working for SuperClothes as a Sales Assistant - Leaving Cert Business - Question D - 2019

To calculate Orla's gross weekly pay, use the formula:

$$ext{Gross Weekly Pay} = ext{Hours Worked} imes ext{Hourly Wage}$$

Plugging in the values:

$$ext{Gross Weekly Pay} = 10 ext{ hours} imes €15.00 = €150.00$$

Since St. Stephen's Day is paid at double time, the calculation for her gross pay will be:

$$ext{Gross Pay for St. Stephen's Day} = ext{Hours Worked} imes ext{Double Hourly Wage}$$

Substituting in the values:

$$ext{Gross Pay} = 8 ext{ hours} imes (€15.00 imes 2) = 8 imes €30.00 = €240.00$$

Fiona's total annual deductions consist of:

• PAYE: €3,700
• PRSI: 7% of Gross Salary, calculated as:

$$ext{PRSI} = 0.07 imes €35,000 = €2,450$$

• USC: 3% of Gross Salary, calculated as:

$$ext{USC} = 0.03 imes €35,000 = €1,050$$

Adding these together for the total deductions:

$$ext{Total Deductions} = ext{PAYE} + ext{PRSI} + ext{USC} = €3,700 + €2,450 + €1,050 = €7,200$$

To find Fiona's Net Annual Salary, subtract total deductions from her Gross Salary:

$$ext{Net Annual Salary} = ext{Gross Salary} - ext{Total Deductions}$$

Substituting the known values:

$$ext{Net Annual Salary} = €35,000 - €7,200 = €27,800$$