Republic of the Philippines

Department of Education
Region I
Schools Division of Alaminos City
Pangapisan Integrated School
Pangapisan, Alaminos City, Pangasinan

Lesson Plan in Grade 12

Business Mathematics

Prepared by:

JOEL D. RABANAL
Subject Teacher

Noted by:

ALADIN M. MAYO
Principal IV
I. Objectives:
A. Content Standard: The learners demonstrate an understanding of the fundamental
operation of mathematics as applied in salaries and wages.
B. Performance Standard: The learners are able to apply appropriate mathematical
operation in computing salaries and wages.
C. Learning Objectives:
At the end of the lesson, the students will be able to:
a. identify the variables needed in the computation of the overtime pay; and
b. compute overtime pay.
II. Subject Matter:
Subject: Business Mathematics
Topic: Overtime Pay (Quarter 2, Week 5)
Materials: Blackboard, cartolina, chalk, chalk eraser, flashcards, illustration boards,
laptop, permanent marker, projector, tape, and worksheets
Reference: DepEd SLM, Business Mathematics Quarter 2 – Module 14 (Leah L. Perez)
Values Integration: Justice and Fairness, Honesty and Trustworthiness, Mutual Respect,
“Time is gold.”
GAD Integration: Equalized Opportunity
Subject Integration: Araling Panlipunan (Human Rights)
WATCH Integration
III. Instructional Procedures
Teacher’s Activity Student’s Activity
A. Preliminary Activities

1. Greeting
Good afternoon class! Good afternoon sir!

Please wear your face mask properly and

always maintain social distancing for Okay sir.
everyone’s safety.

2. Checking of Attendance
Say present as you hear your name. Present sir.

B. Review
Okay, let’s have a short recall regarding .
our last lesson.

Our last lesson is about benefits of wage

earners and standard deductions. Some of the benefits of wage earners are
Can someone enumerate at least three overtime pay, holiday pay, and 13th month
examples of benefits of wage earners? pay.

Very good! That’s correct.

______, what are the standard The standard deductions are SSS, PhilHealth,
deductions? GSIS, Pag-Ibig Contribution, and Income Tax
Impressive! I’m glad that you can still
remember what our last lesson was.
C. Motivation
Before we start our discussion, let’s first
have a game. This game is called 4 Pics 1
Word - Business Math Edition. You just
need to guess what word is being referred
by simply looking at the given photos. I Yes sir.
believe you already knew the mechanics
of the game.

Okay, let’s get started. Overtime

Holiday
Employee
Eight
Rights
D. Lesson Proper
For today’s lesson, you will learn how to
compute for the overtime pay and we will
be identifying the variables needed in the
computation of overtime pay.

Will you please read the description of An overtime pay is a payment for a work
overtime pay? done beyond working hours. The normal
hours of work of any employee shall not
exceed eight (8) hours a day. An employee
who works beyond eight (8) hours a day is
entitled of an overtime pay (Labor Code of the
Philippines, Art. 83).
This only means that anyone whose work
exceeds more than 8 hours has the right
for an overtime pay. This is written in the
Labor Code of the Philippines.

I will show you a video clip involving

overtime pay.
These are the questions you need to
answer after viewing the video clip.
Kindly read the first question. Spongebob is asking for something to Mr.
Crabs, what is it?

How about the second question? Based on the video clip, what is the reaction
of Mr. Crabs when Spongebob asked for
something?

Please read the last question. Do you think what Spongebob did is correct?
Elaborate your answer.

Let’s answer the guiding based on what

you had watched.
Spongebob is asking for something to Mr.
Crabs, what is it? Overtime Pay
That’s correct!

Based on the video clip, what is the

reaction of Mr. Crabs when Spongebob
asked for something?
Mr. Crabs seems like frightened.
Yes, Mr. Crabs seems like frightened
when Spongebob asked for Overtime pay.

Do you think what Spongebob did is

correct? Elaborate your answer.
Yes sir, because it is an employee’s right to
Exactly! get overtime pay for working beyond 8 hours.

But the question is, what is the correct

process for the computation for overtime
pay? Please read the next statement. Overtime pay in a regular day is 125% of
employee’s hourly rate times the number of
In mathematical equation, we can right overtime hours.
this as…
Overtime Pay = [hourly rate x 1.25] x
overtime hours.

Where did we get the 1.25?

Exactly! We converted 125% to decimal by dividing it

by 100.
There are only three variables needed in
the computation of overtime pay. These
are the employee’s hourly rate, overtime
hours, and kind of working day.

There are different kinds of working days

which are related to overtime.
1. Ordinary Day
2. Holiday
a. Special
- Non-working
- Working
b. Regular
3. Rest Day

Lists of Holidays in the Philippines as of

2021.

Rates Applicable on Different Working

Days
 Working Days Worked Did Not
Work

Ordinary Day 100% 0%

Holiday

 Special
1. Non-working 130 % 0%

2. Working 100% 0%

 Regular 200 % 100%

Rest Day 130% 0%

Let’s have an illustrative example to

demonstrate how to compute overtime pay
and total compensation in different working Suppose ma’am Joy, a utility worker at
days. Pangapisan Integrated school, earns a daily
regular wage of Php400. Compute the amount
Please read the sample problem. she receives on a:
a. regular day that she works for 10 hours
b. special non-working holiday
c. special non-working holiday that she
works for 10 hours
d. special working holiday
e. regular holiday
f. regular holiday that she works for 10
hours

Overtime Pay = [hourly rate x 1.25] x

overtime hours
Overtime Pay = [(400 ÷ 8)( 1.25)] x 2
= [(50)(1.25)] x 2
= 62.5 x 2
= Php125
Amount ate Joy receives = daily wage +
overtime pay
= Php400 + Php125
130%
= Php525
When working on a special non-working
holiday, what is rate of compensation an
employee receives? Amount ma’am Joy receives for working
during special non-working holiday on first 8
Precisely!
hours = daily wage x (1.3
We are asked about the amount ma’am Joy = Php400 x 1.3
receives when working on a non-working = Php520
holiday? To do that, just simply multiply her
daily wage to 130% or 1.3. What do you
think is the answer in letter b?
Very good! That’s correct.
Now, what if she works on a special non-
working holiday for 10 hours? I will show Okay sir.
you how to compute for her total
compensation and later on you will be
answering the succeeding questions.

Overtime pay during special non-working

holiday
= [hourly rate during special
non-working holiday x 1.25] x overtime
hours
= [(520÷ 8) x 1.25] x 2
= 81.25 x 2
= Php162.5
Amount ma’am Joy receives for working
during special non-working holiday for 10
hours
= 520 + 162.5
= Php682.5 Yes sir.
The answer for letter c is Php682.5.
Can you still follow? Amount ma’am Joy receives on special
working holiday = daily wage x (1)
= Php400 x 1
Okay, try to compute for letter d. = Php400

Very good! That’s correct.

Try to compute for letter e. Don’t forget to Amount ma’am Joy receives on regular
show your solution. holiday = daily wage x (2)
= Php400 x 2
What is your answer?
= Php800

Excellent! Yes sir.

Again, try to compute for letter f. Amount ma’am Joy receives for working
during regular holiday on first 8 hours
Are you done?
= daily wage x (2)
What did you get in letter f?
= Php400 x 2
= Php800
Overtime pay during regular holiday
= [hourly rate during regular
holiday x 1.25] x overtime hours
= [(800÷ 8) x 1.25] x 2
= 125 x 2
= Php250
Amount ma’am Joy receives for working
during regular holiday for 10 hours
= 800 + 250
= Php1050

Your answers are correct.

Great job! I can see that you really
understand the lesson.
E. Application/Fixing Skills

Suppose ma’am Joy, a utility worker at

Pangapisan Integrated school, earns a daily
regular wage of Php400. Compute the
amount she receives on a:
 rest day
 rest day that she works for 10 hours
F. Generalization
Please give a short description about Overtime pay is a payment given to an
overtime pay? employee for working beyond 8 hours.

What is the percentage of employee’s 125%

hourly rate given for the overtime?

Give me at least one kind of working Ordinary day sir, 100%

days and tell me the rate applicable on the Special non-working holiday, 130%
working day you had mentioned. Special working holiday, 100%
Regular holiday, 200%
Rest day, 130%

No one should ever take advantage of

anyone’s time even if he/she is your boss or
 employer. Always remember that anyone
who works beyond 8 hours has the right for
overtime pay. Regarding the benefits of
employees, an equal opportunity must be
given to everyone – that includes the
overtime pay. An employer who values the
time of his/her employees and give the
overtime pay his/her employees deserve will
contribute to maintaining justice and fairness
in a working environment; honesty,
trustworthiness and mutual respect should
also be practiced for both employee and
employer.

IV. Evaluation
Get a ½ sheet of paper then answer the following questions.
1. What are the variables needed for the computation of overtime pay.
2. Suppose your father works at a salt factory with an hourly rate of Php45. What is his total
earning if he works on a:
a. regular day for 12 hours?
b. regular holiday?
c. special non-working holiday for 10 hours?

V. Assignment
Search for the Article 93 and Article 94 of the Labor Code of the Philippines then look for the
answers on the given situations. Put your answers in a ¼ sheet of paper.
1. If ever an employee’s rest day and regular holiday falls on the same day, what is the rate
applicable in case it happens?
2. If ever an employee’s rest day and special non-working holiday falls on the same day,
what is the rate applicable in case it happens?
3. If ever an employee’s rest day and special working holiday falls on the same day, what
is the rate applicable in case happens?