Laura Moore Case Study – Accounting & Finance Assignment Help

Assignment Task

BACKGROUND

Laura Moore has recently left her job as a Graphic Designer to open her own Company; a Graphic Design Agency dedicated to the creation and design of apps for mobile devices. Laura has decided to be self-employed.

To do so, she will have her business premises, which belongs to her father, in Barcelona downtown and she will have to hire:

A visual designer

A developer

An administrative assistant

1. To hire the administrative assistant, Laura has decided to offer an indefinite contract. It is her first employee that she will hire and this has a recognised degree of disability of 37%. Explain to Laura what bonuses and reductions could be applied in the hiring of the administrative and what type of contract should do exposing its main characteristics. You must prepare the work contract of the Administrative Assistant in the corresponding oficial model.

Once the contract has been drafted and completed according to Spanish regulations, you must specify in detail the differences of this if it had been made in the United Kingdom.

2. We know the salaries agreed with two of the workers.

It develops the different steps to follow to prepare the payroll of each of them and the financial nature of each of the ítems involved:

a. Administrative Assistant. Three-month seniority. He has an indefinite work contract, base salary: € 1,500. Collective bargaining: € 50.

He has two extraordinary six-month accrual pays and receives the mon 06/30 and 12/31 of each year for an amount equal to the base salary. He has a disability of 37% and is single without children. He has made two overtime hours that month at a rate of € 15/h.

b. Visual designer. 2-month seniority. He has a temporary contract.

Base salary: € 1,950. Collective bargaining: € 100. Productivity: € 6 / day. It has two extraordinary six-month accrual payments and receives them apportioned each month. He is married and has a 9-year-old son (his spouse receives income of over € 1,500/year).

Once you have developed all the steps to follow in each case and the amount of the items, make the offcial payroll of the administrative assistant.

3. A year and a half after being hired, the administrative officer requests a period of leave of six months due to personal reasons.

Make the severance taking into account that:

– The leave is granted from July 25th.

The worker has 10 days of vacations pending.

During the month of July he made a total of 6 overtime hours

You must specify the conditions of the periods of leave in Spain and compare them with the terms of one of the countries studied; UK, United States or Canada (you can choose the country you want).

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