QUESTION TWO: WAGES JOURNAL REQUIRED: 2.1. COMPLETE WAGES JOURNAL FOR APRIL 2026.

We assume April has 4 weeks for calculation purposes, as "per week" rates are provided.

• Normal Time Hours per week: 40 hours
• Normal Time Rate per hour: R130
• Overtime Hours per week: Total hours worked (46) - Normal time hours (40) = 6 hours
• Overtime Rate per hour: $1 \frac{1}{2} \times \text{R}130 = 1.5 \times \text{R}130 = \text{R}195$

Now, calculate for the month (4 weeks):

• Basic Wages: $40 \text{ hours/week} \times \text{R}130/\text{hour} \times 4 \text{ weeks} = \text{R}20\,800$
• Overtime Wages: $6 \text{ hours/week} \times \text{R}195/\text{hour} \times 4 \text{ weeks} = \text{R}4\,680$
• Gross Wages: Basic Wages + Overtime Wages = $\text{R}20\,800 + \text{R}4\,680 = \text{R}25\,480$

• SARS-PAYE: 20% of Gross Wages = $0.20 \times \text{R}25\,480 = \text{R}5\,096$

• JB Pension fund: 7.5% of Basic Wages = $0.075 \times \text{R}20\,800 = \text{R}1\,560$

• Bonita Medical Aid Fund: R280 (Assumed to be a monthly fixed amount, as no "per week" is specified) = $\text{R}280$

• Unemployment Insurance Fund (UIF): 1% of Basic Wages = $0.01 \times \text{R}20\,800 = \text{R}208$

• Union fees: R16 per week $\times 4 \text{ weeks} = \text{R}64$

• Total Employee Deductions: $\text{R}5\,096 + \text{R}1\,560 + \text{R}280 + \text{R}208 + \text{R}64 = \text{R}7\,208$

• Net Wages: Gross Wages - Total Employee Deductions = $\text{R}25\,480 - \text{R}7\,208 = \text{R}18\,272$

• JB Pension fund: 10% of Basic Wages = $0.10 \times \text{R}20\,800 = \text{R}2\,080$

• Medical aid: R1.50 for every R1 contributed by the employee. Employee contribution is R280.

  • Employer Medical Aid = $1.50 \times \text{R}280 = \text{R}420$

• UIF: 1% of Basic Wages = $0.01 \times \text{R}20\,800 = \text{R}208$

• Skills Development Fund (SDL): 1% of Basic Wages = $0.01 \times \text{R}20\,800 = \text{R}208$

• Total Employer Contributions: $\text{R}2\,080 + \text{R}420 + \text{R}208 + \text{R}208 = \text{R}2\,916$