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3. The following is a summary of data obtained from Bamaga Company’s payroll
records. In the summary, you will note that some amounts have been omitted.
S/N Earnings TZS
1 Basic Pay (a-?)
2 Overtime 504,000
3 Gross Pay (b-?)
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Deductions:
4 PAYE (c-?)
5 NSSF (10% on gross pay) 580,650
LANGUAGE EDITING 77,000
6 Worker association contribution
LANGUAGE EDITING
7 Total deduction 2,087,750
8 Net pay (d-?)

Required: Determine the amounts omitted in the above table from letter (a) to (e).
4. Gole Ltd. has the following four employees in its payroll: Almasi, Bahati, Charles
and Doricas. The normal working day is 8 hours per day for 22 days in each month.
Time worked in excess of this is compensated at the rate of time and a half. The
hourly rate for Almasi and Bahati is TZS 40,000, for Charles is TZS 35,000 and
for Doricas is TZS 50,000.

During the month ended 30th September, 2024 the following hours were worked:

Name of employee Hours worked
Almasi 168
Bahati 190
Charles 176
Doricas 184

The following deductions are affected at the end of every month:

(a) PAYE: Salary up to TZS 5,000,000 the tax payable is TZS 286,750. Any excess
up to less than TZS 7,500,000 add 15% thereof.
(b) NSSF: 10% of gross salary to be contributed by employee and 10% of gross
salary to be contributed by employer.
(c) TUGHE: 10% of gross salary.

(d) Housing: 10% of basic salary. Only Doricas has housing accommodation.
(e) Every employee is entitled to the following allowances:
(i) Transport allowance: TZS 20,000 per day;

(ii) Meal allowance: TZS 18,000 per day; and

Student’s Book Form Five
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