Performance task rubric · Earning Money and Percentages

Payroll and digital payslip

Task. Prepare a monthly payroll for a small sari-sari store or barangay office with at least four employees paid in different ways (monthly salary, daily wage with overtime, commission, piecework). Compute gross pay, SSS, PhilHealth, Pag-IBIG and withholding tax deductions, and net pay, then produce a digital payslip for each employee in Google Sheets.

Performance standard: Prepare accurate payrolls and digital payslips with correct gross pay, deductions, and net income.

Learner / group

Criteria	4 · Excellent	3 · Proficient	2 · Developing	1 · Beginning	Weight	Score
Gross pay computation	All gross pay figures (salary, hourly with overtime, commission, piecework) are correct and formulas are shown.	One gross pay figure has a minor arithmetic error; method is correct.	Two or more errors, or overtime/commission rules misapplied.	Gross pay is largely incorrect or missing.	25%	—
Comment on “Gross pay computation”
Deductions and net pay	Mandatory contributions and tax use current tables; net pay is correct for every employee.	Deductions are correct except one outdated or misread table value.	Deductions are computed but several are wrong; net pay inconsistent.	Deductions missing or arbitrary.	25%	—
Comment on “Deductions and net pay”
Spreadsheet use	Formulas (not typed numbers) drive every computed cell; changing an input updates the payslip.	Most computed cells use formulas; a few are typed values.	Spreadsheet is used mainly as a table; few formulas.	No spreadsheet or formulas used.	20%	—
Comment on “Spreadsheet use”
Payslip completeness and clarity	Each payslip shows period, earnings breakdown, each deduction, and net pay, clearly labelled in pesos.	Payslips are complete but labelling or formatting is inconsistent.	Payslips omit one required component.	Payslips are incomplete or unreadable.	20%	—
Comment on “Payslip completeness and clarity”
Reflection on fairness and accuracy	Explains why accuracy matters to workers and employers, and checks results in two ways.	Explains why accuracy matters; one check performed.	Brief reflection with no checking.	No reflection.	10%	—
Comment on “Reflection on fairness and accuracy”
Total					100%	0/5 scored

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