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Table 7 The tutor’s calculations of hourly labour rates, Text 2

From: A multimodal discourse analysis of the textual and logical relations in marketing texts written by international undergraduate students

Costs $
Hourly rate (according to award or workplace agreement) $18.00
Add on costs (e.g. WorkCover 5 %) $0.90
Medical costs $1.00
Superannuation 6 % $1.08
Payroll tax (N/A)
Sick pay allowance $2.00
Annual leave allowance ($18×52/48)−$18 $1.50
Tools allowance $1.00
Total $25.48
Allowance for non-productive time, e.g. industrial action, maintenance, travelling, tool maintenance, training, injuries etc., e.g. 10 % $2.55
Total $28.03