Salaries and Wages

Who pays over the taxes deducted from an employees salary?

• The Employee
• The Labour Broker
• The Employer
• The Bank

U.I.F. is an acronym for?

• Union Insurance Fund
• Universal Image Format
• Unemployment Insurance Fund
• None of the above

The maximum that can be deducted for UIF is?

• R148.72
• R142.78
• R200
• R55

The compulsory deductions from an employee's salary are?

• SDL; UIF; PAYE
• PAYE; Medical Aid; Pension Contributions
• PAYE; UIF; Pension Contributions
• SITE; PAYE: UIF

The Role of Trade Unions is?
a. Aid communication between workers and management
b. Set procedures to eliminate unfair labour practice
c. Seek decreases in salaries from time to time
d. Organise the annual christmas party for the business

• a;b;c
• b;d
• a;b
• a;b;c;d

Wage earners can substantially increase their earnings by?

• Not contributing to a medical aid fund
• Taking maternity leave and claiming UIF
• Going on holiday
• Working overtime

The difference between salaries and wages journal is?

• There is no difference
• Wages has overtime hours and rates columns
• Salaries has overtime hours and rates
• One has columns for days absent

The double entry to record the employer's contribution towards a medical aid is?

• Dr Salaries
  Cr Creditors for Salaries
• Dr Medical Aid Fund
  Cr Medical Aid Contibutions
• Dr Medical Aid Contributions
  Cr Medical Aid Fund
• Dr Medical Aid Contributions 
  Cr Creditors for Salaries

The double Entry to record a wage emplyee's contribution to a medical aid

• Dr Creditors for Wages
  Cr Medical Aid Contributions
• Dr Wages 
  Cr Medical Aid Contributions
• Dr Medical Aid Fund
  Cr Wages
• Dr Wages
  Cr Medical Aid Fund

S.D.L. is...

• a compulsary deduction
• a compulsary contribution
• is a voluntary contribution
• is a compulsary contribution and deduction