1.1 Define VAT. 1.1.2 List four protective items for a rugby player. 1.1.3 Calculate the total cost per player including VAT for a rugby kit. 1.1.4 Verify Mr. Mopayi's budget for 20 players.

$$\text{Total per player} = \text{R}4598.85 (\text{shirt set}) + \text{R}1299.95 (\text{boots}) + \text{R}402.50 (\text{shin guards}) = \text{R}6301.30$$

The total amount (including VAT) Mr. Mopayi would spend on each player is:

$$\boxed{\text{R}6301.30}$$

1.1.4
Mr. Sipho Mopayi intends to spend all the money on the in-field players and 5 out-field players sport kits. We need to verify if his budget of R139 999 is sufficient for the whole sport kits. We assume a standard rugby team has 15 in-field players.

$$\text{Budget} = \text{R}139999$$ $$\text{Total cost} = \text{R}126026.00$$

Since $\text{R}126026.00 < \text{R}139999$, the money would be sufficient.
The assumption is:

• Correct

1.1.5
To calculate the VAT amount on the price of rugby boots, given the price includes VAT at 15%.

$$\text{Price (incl VAT)} = \text{R}1299.95$$ $$\text{Original price (excl VAT)} = \frac{\text{R}1299.95}{1 + 0.15} = \frac{\text{R}1299.95}{1.15} \approx \text{R}1130.39$$

$$\text{VAT amount} = \text{Price (incl VAT)} - \text{Original price (excl VAT)}$$ $$\text{VAT amount} = \text{R}1299.95 - \text{R}1130.39 = \text{R}169.56$$

The VAT amount on the price of rugby boots is:

$$\boxed{\text{R}169.56}$$

1.2.1
The acronym UIF in full is:

• Unemployment Insurance Fund

1.2.2
To calculate Sipho's monthly UIF contribution, we assume the employee contribution rate is 1% of the gross salary.

$$\text{Monthly UIF contribution} = \frac{\text{R}1140}{12} = \text{R}95.00$$

Sipho's monthly UIF contribution is:

$$\boxed{\text{R}95.00}$$

1.2.3
UIF is important for workers because it provides financial relief during periods when they are unable to work.

• It offers temporary financial assistance to workers who become unemployed, helping them cover essential living expenses while seeking new employment.
• It provides benefits for maternity leave, adoption leave, illness, and for the dependents of a deceased contributor, ensuring income protection during these life events.