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(a) A shop manager's annual gross salary is £29,400. A bonus of 3½% of the monthly gross salary is earned and paid in October. Deductions from salary in October are Income Tax and National Insurance. National Insurance deduction in October is 6¾% calculated on the total of monthly gross salary plus bonus. Income Tax deduction in October is £430.
Calculate the manager's net salary for October.
(b) A shop assistant is paid a basic wage of £6.40 per hour for 37 hours and one-and-a-half times basic wage for any additional hours worked in that week.
In a particular week, the shop assistant worked 41 hours and also received a 2½% commission on sales of £2,600.
Calculate the total of wages and commission earned by the shop assistant for that week.
(c) The shop assistant is offered a similar job in Holland at a flat rate of €525 per week.
Using a rate of exchange of €1.4 = £1, convert this to pounds sterling.
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