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Question - XYZ Ltd employs 5 staff. Each staff member is entitled to 20 days annual leave per annum. Leave loading of 15.5% is paid when the leave is taken. Details of each employees leave entitlement at 30 June 2020 are as follows:
Employee Salary Days owing @ 1/7/19 Days taken during year
Peter $35,000 17 12
Brown $70,000 10 10
Smith $85,000 15 18
Ian Rous $62,500 3 15
Vimal $80,000 9 15
Additional information:
There are 260 work days in a year.
On 1 July 2019 each year all employees receive a 5% wage rise. There are no other wage rises given during the year.
Required - Calculate the provision for annual leave for each employee as at 30 June 2020.
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