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  2. Direct labor cost - Wikipedia

    en.wikipedia.org/wiki/Direct_labor_cost

    In the direct labor cost we need to have the job time and wage we will pay it to the worker to calculate the direct labor cost as in this formulation: [1] - = Depending on the context, there are various methods to calculate personnel costs, such as on an hourly or daily basis.

  3. Payroll - Wikipedia

    en.wikipedia.org/wiki/Payroll

    Weekly — 31.8% — Fifty-two 40-hour pay periods per year and include one 40 hour work week for overtime calculations. Biweekly — 45.7% — Twenty-six 80-hour pay periods per year, consisting of two 40 hour work weeks for overtime calculations. Semi-monthly — 18.0% — Twenty-four pay periods per year with two pay dates per month.

  4. Formulary apportionment - Wikipedia

    en.wikipedia.org/wiki/Formulary_apportionment

    Out of the forty-four states (plus one more jurisdiction, the District of Columbia) which imposed a corporate income tax in 1978, all but Iowa used the Massachusetts Formula. [5] Iowa's formula ignored payroll and property, looking solely at sales; the constitutionality of this formula was challenged in the Moorman case in Iowa, and it was held ...

  5. Compa-ratio - Wikipedia

    en.wikipedia.org/wiki/Compa-ratio

    It is a calculation of the sum of actual pay as a percentage of the sum of job reference point rates. This ratio has an important part to play in the overall pay management process. It can be used to establish how pay policy has been implemented overall and identify differences between parts of the organization which may indicate problems in ...

  6. Real wages - Wikipedia

    en.wikipedia.org/wiki/Real_wages

    A heat map of the United States by living wage for a single, childless individual according to the MIT living wage calculator as of 2023 [11] $15-15.99 $16.00-16.99

  7. Overtime rate - Wikipedia

    en.wikipedia.org/wiki/Overtime_rate

    Overtime rate is a calculation of hours worked by a worker that exceed those hours defined for a standard workweek. This rate can have different meanings in different countries and jurisdictions, depending on how that jurisdiction's labor law defines overtime. In many jurisdictions, additional pay is mandated for certain classes of workers when ...

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