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Class Exercises
1) Agyeiwaa Grace (Agyeiwaa), aged 56, is a foreign languages teacher at Mountaintop
School, a private boarding school in Koforidua. Agyeiwaa has been in the teaching
profession for the past 30 years. On 1 January 2020, the school promoted Agyeiwaa to head
the languages department, which is a management position. She could also be
subcontracted to other schools, institutions, and foreign language associations to assist their
teachers and candidates during her free time. Agyeiwaa also holds a contract with the
Ministry of Foreign Affairs and Regional Integration as an interpreter on a consultancy
services basis
On 5 January 2020, Agyeiwaa entered into a consultancy agreement with the Ministry of
Education to translate some local textbooks. The project is for three years ending on 31
December 2022. Payment is only effected on completion of the translation of the textbooks,
and the agreed amount is GH 30,000 per translated textbook.
Details of Agyeiwaa's income for the year ended 31 December 2020 are as follows:
Employment income and benefits
i) Agyeiwaa receives a gross monthly salary of GH64,000 and an annual bonus of
GHe 12,000, payable in December.
ii) Responsibility allowance of GHé6,960 per annum.
iii) Agyeiwaa makes use of a fully furnished house in the school's staff residential area. The
school deducts a monthly rent of GHe 100 from Agyeiwaa's salary.
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iv) Upon Agyeiwaa's appointment as the languages department head, the school provided her
with a new motor vehicle with fuel for her official use.
v) Agyeiwas contributes 2.5% of her monthly salary to a registered pension fund. The school
contributes 2.5% to a provident fund on behalf of Agyeiwaa.
vi) The school deducts her statutory social security contributions at source.
vii) Agyeiwaa received a total of GHe 12,000 inconvenience allowances from the Mountaintop
School during the year.
viii) The school deducts the following amounts monthly from Agyeiwaa's salary upon her
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