{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Factory Input Fields","Product Style Costing","Labour Minute Value Macedonia","Nett Gross Calculation"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Factory Input Fields","index":0,"n_rows":60,"n_cols":10,"rows_kept":60,"cut":false,"hidden":false,"merged":[[10,1,10,2],[13,1,13,2],[16,3,16,9],[17,1,17,2],[29,3,29,9],[32,3,32,9],[33,3,33,9],[35,3,35,7],[36,3,36,7],[19,1,19,2],[20,3,20,9],[22,1,22,2],[30,1,30,2],[48,5,48,9],[40,2,40,3],[44,5,44,9],[45,5,45,9],[46,5,46,9],[47,5,47,9],[49,5,49,9],[51,3,51,9],[52,3,52,9],[54,1,54,9],[56,1,57,1],[6,8,6,9],[7,8,7,9],[21,3,21,9],[38,2,38,3],[39,2,39,3],[9,3,9,9],[14,3,14,9],[18,8,18,9],[23,3,23,9],[24,3,24,9],[26,3,26,9],[25,3,25,9],[27,3,27,9],[28,3,28,9],[15,3,15,9],[31,3,31,9],[56,2,57,3],[56,9,57,9],[58,2,58,3],[59,2,59,3]]}
[null,"Labour Minute and Product Cost Calcultor North-Macedonia"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[null,"https://api.fairwear.org/wp-content/uploads/2020/06/Guidance-for-Use-of-the-Fair-Wear-Labour-and-Minute-and-Product-Costing-Calculator-Final.pdf"]
[]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[null,null,null,null,null,null,"Factory Name (optional)"]
[null,null,null,null,null,null,"Responsible staff (optional)"]
[null,"Step","Value"]
[null,"1)",61.49,"Insert actual MKD-EUR foreign exchange rate or foreign exchange rate you are using for your calculations."]
[null,"workforce"]
[null,"2)",null,"Total number of production workers in the factory."]
[null,"3)",null,"Insert total number of sewing operators in the factory, which represents:",null,null,null,{"$f":"IFERROR(C13/C12,0)","v":0},"of the workforce."]
[null,"paid leave"]
[null,null,16,"Total number of paid public holiday days per year when the factory is closed and workers are paid. "]
[null,null,20,"Total number of paid annual leave days per year. "]
[null,null,{"$f":"SUM(C15:C16)","v":36},"Total number of paid leave days taken annually per worker."]
[null,"overtime"]
[null,"4)",null,"Insert the average weekly Overtime Hours of your factory."]
[null,"capacity minutes"]
[null,null,{"$f":"40*4.33*60-((C17/12*8*60))+C19*4.33*60-((C17/12*C19/6)*60)","v":8952},"Total capacity minutes per worker/month, based on regular (40 h/w) and overtime hours (C19) and adjusted for the total average number of paid leave taken annually per worker (C17). "]
[null,null,{"$f":"C13*C21","v":0},"Total number of monthly sewing minutes (number of sewing operators x (40 + weekly OT hours) x 4.33 x 60) MINUS average monthly number of minutes on days not worked (i.e. paid public leave). "]
[null,"paid benefits"]
[null,"5)",null,"Please insert the total amount paid for K15 Bonus paid in MKD per YEAR. K15 Annual Bonus for Holliday (in 2018 MKD 9.610). This bonus should be 40% of the average net wage of the last 3 month of the year."]
[null,"6)",null,"Please insert the total amount of 13th salaries you paid for OT in MKD per YEAR. By labour Macedonian labour law, if a workers total OT hous exeeds 150h/year the employer need to pay a 13th Salary as a bonus."]
[null,"7)",null,"Insert the total amount paid in attendance bonuses in MKD per MONTH."]
[null,"8)",null,"Insert the total amount paid in productivity bonuses in MKD per month. "]
[null,"9)",null,"Insert the total amount paid in seniority bonuses in MKD per MONTH."]
[null,"10)",null,"Insert the total amount paid in skills bonuses in MKD per MONTH."]
[null,"11)",null,"Insert the total amount paid in additional bonuses in MKD per MONTH."]
[null,"employer on-costs"]
[null,"12)",null,"Insert the total amount in maternity benefits paid in MKD per YEAR. As per law, workers are entitled to 8 weeks before and 8 weeks after birth. "]
[null,"13)",null,"Insert the total amount paid in severence pay in MKD per YEAR."]
[null,"14)",null,"Insert the total amount paid in any additional labour related on-costs paid in MKD per YEAR. "]
[]
[null,null,14500,"Current Legal Minimum Wage 2019."]
[null,"15)",32671,"If applicable, insert the Target Wage Benchmark (Net), e.g. new NMW, CBA, or LW."]
[]
[null,"Wage","Description",null,"Labour Cost  avg. worker","Capacity Minutes","Labour Minute Value (MKD)","Labour Minute Value (EUR)","Difference (absolute)","Increment (in%)"]
[null,{"$f":"'Labour Minute Value Macedonia'!E10","v":21106.693333333333},"Current Minimun Wage (Gross)",null,{"$f":"'Labour Minute Value Macedonia'!E28","v":21106.693333333333},{"$f":"'Labour Minute Value Macedonia'!E29","v":8952},{"$f":"E40/F40","v":2.3577628835269584},{"$f":"G40/C10","v":3.8343842633386867E-2}]
[null,{"$f":"'Labour Minute Value Macedonia'!H10","v":49148.079583333332},"Wage Benchmark (Gross)\n(New Minimim Wage, CBA or Target Wage)",null,{"$f":"'Labour Minute Value Macedonia'!H28","v":49148.079583333332},{"$f":"F40","v":8952},{"$f":"E41/F41","v":5.4901786844652962},{"$f":"G41/C10","v":8.9285716124008721E-2},{"$f":"H41-H40","v":5.0941873490621854E-2},{"$f":"IFERROR((H41-H40)/H40,0)","v":1.3285542082385242}]
[]
[null,"Monthly Operational Expenses in the Factory"]
[null,null,"in Macedonian Dinnar","in EUR","per minute ","(operational expenses in EUR divided by the total monthly sewing minutes (C22)"]
[null,"16)",null,{"$f":"C45/C10","v":0},{"$f":"IFERROR(D45/C22,0)","v":0},"Insert the total amount paid for Direct Labour (i.e. sewing operators) per month in MKD."]
[null,"17)",null,{"$f":"C46/C10","v":0},{"$f":"IFERROR(D46/C22,0)","v":0},"Insert the total amount paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc.) per month in MKD."]
[null,null,{"$f":"SUM(C45:C46)","v":0},{"$f":"SUM(D45:D46)","v":0},{"$f":"SUM(E45:E46)","v":0},"Total labour costs per month in MKD / Labour Minute Costs (calculated by dividing with sewing capacity minutes: C22)"]
[null,"18)",null,{"$f":"C48/'Labour Minute Value Macedonia'!B5","v":0},{"$f":"IFERROR(D48/C22,0)","v":0},"Insert the average overhead costs in the factory: rent, fuel, electricity, training, interest payments, depreciation on building, safety measures, etc. per month in MKD."]
[null,"19)",null,{"$f":"C49/C10","v":0},{"$f":"IFERROR(D49/C22,0)","v":0},"If applicable, Insert the total additional costs per month for Covid-19 measures (e.g. face masks, desinfectants, temperature scanning, etc).  "]
[null,null,{"$f":"SUM(C47:C49)","v":0},{"$f":"SUM(D47:D49)","v":0},{"$f":"SUM(E47:E49)","v":0},"Total factory expenses per month in MKD / working minute costs (which can be compared with the working minute costs based on prevailing min. wage as a plausibility check)."]
[]
[null,null,{"$f":"IFERROR(C45/C47,0)","v":0},"Based on the above step 16, total percentage paid for Direct Labour (i.e. sewing)."]
[null,null,{"$f":"IFERROR(C46/C47,0)","v":0},"Based on above step 17, total percentage paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintenance, security, cleaning, office staff etc)."]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage (month)","Description",null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Total Working Minute Cost (C+D)","Increment (in%)"]
[null,null,null,null,{"$f":"C52","v":0},{"$f":"C53","v":0},"A+B"]
[null,{"$f":"B40","v":21106.693333333333},"Factory Labour/Working Minute Value \n(based on Legal Minimum Wage)",null,{"$f":"H40","v":3.8343842633386867E-2},{"$f":"IFERROR(G59*C53,0)","v":0},{"$f":"IFERROR(E59/C52,0)","v":0},{"$f":"E48+E49","v":0},{"$f":"SUM(G59:H59)","v":0}]
[null,{"$f":"B41","v":49148.079583333332},"Factory Labour/Working Minute Value  \n(based on target wage)",null,{"$f":"H41","v":8.9285716124008721E-2},{"$f":"IFERROR(G60*C53,0)","v":0},{"$f":"IFERROR(E60/C52,0)","v":0},{"$f":"E48+E49","v":0},{"$f":"SUM(G60:H60)","v":0},{"$f":"IFERROR((I60-I59)/I59,0)","v":0}]

{"sheet":"Product Style Costing","index":1,"n_rows":44,"n_cols":10,"rows_kept":44,"cut":false,"hidden":false,"merged":[[6,8,6,9],[7,8,7,9],[19,4,19,5],[19,6,19,9],[20,2,20,3],[20,4,20,5],[20,6,20,9],[21,2,21,3],[22,2,22,3],[23,2,23,3],[14,2,14,3],[15,2,15,3],[19,2,19,3],[27,4,27,5],[27,6,27,9],[24,2,24,3],[24,4,24,5],[24,6,24,9],[25,2,25,3],[25,4,25,5],[25,6,25,9],[28,1,32,1],[28,2,28,3],[28,6,31,9],[31,2,31,3],[32,2,32,3],[32,4,32,5],[32,6,32,9],[40,2,40,3],[40,6,40,9],[42,3,42,6],[35,2,35,3],[35,4,35,5],[35,6,35,9],[36,2,36,3],[36,6,36,9],[37,6,37,9],[23,4,23,5],[22,4,22,5],[21,4,21,5],[38,6,38,9],[39,2,39,3],[39,6,39,9],[33,2,33,3],[33,4,33,5],[33,6,33,9],[34,2,34,3],[34,4,34,5],[34,6,34,9],[26,2,26,3],[26,4,26,5],[26,6,26,9],[27,2,27,3],[8,6,8,7],[7,6,7,7],[8,8,8,9],[23,6,23,9],[22,6,22,9],[21,6,21,9],[10,1,10,9],[12,1,13,1],[12,2,13,3],[12,9,13,9]]}
[null,"Product Style Costing Calculator - North-Macedonia"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[null,"https://api.fairwear.org/wp-content/uploads/2020/06/Guidance-for-Use-of-the-Fair-Wear-Labour-and-Minute-and-Product-Costing-Calculator-Final.pdf"]
[]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[null,null,null,null,null,null,null,"Brand Name"]
[null,null,null,null,null,null,"Factory Name "]
[null,null,null,null,null,null,"Responsible staff (optional)"]
[]
[null,"From the Worksheet 'Factory Input Fields', you should get following information:"]
[]
[null,"Wage (month)","Description",null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Total Working Minute Cost (C+D)","Increment (in%)"]
[null,null,null,null,{"$f":"'Factory Input Fields'!$E$58","v":0},{"$f":"'Factory Input Fields'!$E$58","v":0},"A+B"]
[null,{"$f":"'Factory Input Fields'!$B$59","v":21106.693333333333},"Factory Labour/Working Minute Value \n(based on Legal Minimum Wage)",null,{"$f":"'Factory Input Fields'!E59","v":3.8343842633386867E-2},{"$f":"'Factory Input Fields'!F59","v":0},{"$f":"'Factory Input Fields'!G59","v":0},{"$f":"'Factory Input Fields'!$H$59","v":0},{"$f":"SUM(G15:H15)","v":0}]
[null,{"$f":"'Factory Input Fields'!$B$60","v":49148.079583333332},"Factory Labour/Working Minute Value  \n(based on target wage)",null,{"$f":"'Factory Input Fields'!E60","v":8.9285716124008721E-2},{"$f":"'Factory Input Fields'!F60","v":0},{"$f":"'Factory Input Fields'!G60","v":0},{"$f":"'Factory Input Fields'!$H$60","v":0},{"$f":"SUM(G16:H16)","v":0},{"$f":"IFERROR((I16-I15)/I15,0)","v":0}]
[]
[null,"Calculating the cost for a product style"]
[]
[null,null,"Items provided by the factory",null,"Details / Calculations",null,"Notes"]
[null,"1)","Style Name / Number",null,null,null,"Style name or number of the Product"]
[null,"2)","Standard Allowed Minutes",null,null,null,"Standard Allowed (sewing) Minutes of the style you want to calculate per piece. "]
[null,"3)","Efficiency Percentage",null,null,null,"One could adjust this % to calculate the impact of Covid-19 on labour (and product) costs due to possible efficiency loss. "]
[null,null,"Actual number of sewing minutes for style",null,{"$f":"IFERROR(E22/E23,0)","v":0},null,"Note: if you don't know the SAM and efficiency percentage, simply indicate the actual labour minutes under 2, and 100% efficiency under 3."]
[null,"4)","Fabric",null,null,null,"Fabric costs per piece (incl. wastage %) in EUR"]
[null,"5)","Accessories",null,null,null,"Costs for accessories (buttons, zippers, etc) per piece in EUR"]
[null,"6)","Polybag, packaging, labelling",null,null,null,"Total amount per piece for polybag, packaging, hangtag"]
[null,null,"Total Material Costs",null,{"$f":"SUM(E25:G27)","v":0}]
[null,"Total CM Costs","Labour Cost",null,"at  LMW","at Target Wage","Factory labour minute value x SAM / efficiency %"]
[null,null,"Direct",{"$f":"E14","v":0},{"$f":"E24*E15","v":0},{"$f":"E24*E16","v":0}]
[null,null,"Indirect",{"$f":"F14","v":0},{"$f":"E24*F15","v":0},{"$f":"E24*F16","v":0}]
[null,null,"Total labour cost",null,{"$f":"SUM(E30:E31)","v":0},{"$f":"SUM(F30:F31)","v":0}]
[null,null,"Overhead Cost (electricity, fuel ..)",null,{"$f":"E24*H15","v":0},null,"Overhead costs per minute (H15) x minutes spent on style (step 2-3)."]
[null,"7)","Outsourced processes",null,null,null,"If applicable, amount paid per piece for outsourced processes (e.g. embroidery, washing, printing) in EUR"]
[null,"8)","Logistic costs (inbound-outbound) ",null,null,null,"Cost for logistics (inbound and out-bound) calculated per piece in EUR"]
[null,"9)","Import tax and duties",null,null,null,"Cost for import tax and duties calculated per piece in EUR"]
[null,null,"Total Garment Manufacturing Cost",null,{"$f":"E25+E26+E35+E36+E32+E34+E27+E33","v":0},{"$f":"E25+E26+E35+E36+F32+E34+E27+E33","v":0}]
[null,"10)","Profit Margin",null,{"$f":"D38*E37","v":0},{"$f":"D38*F37","v":0},"Insert your profit margin."]
[null,"11)","Buying House Commission",null,{"$f":"E37*D39","v":0},{"$f":"F37*D39","v":0},"If applicable, insert the buying houses commission %"]
[null,null,"Factory Selling Price ",null,{"$f":"SUM(E37:E39)","v":0},{"$f":"SUM(F37:F39)","v":0}]
[null,null,"% increase",null,null,{"$f":"IFERROR((F40-E40)/E40,0)","v":0}]
[]
[null,"12)",null,"CHECK: insert the FOB price you receive from the buyer (in EUR).",null,null,null,null,"Date:"]
[null,"13)",null,"Insert the order size (# pieces)",{"$f":"C44*E40","v":0},{"$f":"C44*F40","v":0},"Order Value"]

{"sheet":"Labour Minute Value Macedonia","index":2,"n_rows":31,"n_cols":17,"rows_kept":31,"cut":false,"hidden":false,"merged":[[26,10,26,16],[25,10,25,16],[28,10,28,16],[27,10,27,16],[29,1,29,2],[27,1,27,2],[27,4,27,5],[28,1,28,2],[28,4,28,5],[25,1,25,2],[26,1,26,2],[22,10,22,15],[20,1,23,1],[23,10,23,16],[24,10,24,16],[20,10,20,15],[24,1,24,2],[21,10,21,15],[3,1,3,2],[4,1,4,2],[7,4,7,5],[7,7,7,8],[3,7,3,8],[4,7,4,8],[3,4,3,5],[4,4,4,5],[7,1,8,2],[7,10,8,16],[15,10,15,15],[14,10,14,15],[19,10,19,16],[16,10,16,15],[17,10,17,15],[18,10,18,15],[13,10,13,15],[12,10,12,15],[9,10,9,16],[10,10,10,16],[9,1,11,1],[12,1,19,1],[30,1,30,2],[4,13,4,14],[3,13,3,14],[30,4,30,5],[30,7,30,8],[29,4,29,5],[30,10,30,16],[29,10,29,16],[27,7,27,8],[28,7,28,8],[29,7,29,8],[4,10,4,11],[3,10,3,11],[11,10,11,16]]}
[]
[null,"Labour Minute and Product Cost Calcultor North-Macedonia"]
[]
[null,"Exchange rate MKD - €\n(change to actual) ",null,null,"Current Minimum Wage (Net)",null,null,"Wage Benchmark (Net)  \n(new NMW, CBA, or LW)",null,null,"Actual OT Hours per week",null,null,"Total number of workers"]
[null,{"$f":"'Factory Input Fields'!C10","v":61.49},null,null,{"$f":"'Factory Input Fields'!C36","v":14500},null,null,{"$f":"'Factory Input Fields'!C37","v":32671},null,null,{"$f":"'Factory Input Fields'!C19","v":0},null,null,{"$f":"'Factory Input Fields'!C12","v":0}]
[]
[]
[null,"Wage Item",null,null,"Current NMW",null,null,"New Wage Benchmark",null,null,"Explanatory Notes"]
[null,null,null,null,"Regular working hours (40h)","Overtime hours  ",null,"Regular working hours (40)","Overtime hours "]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Basic Wage Gross\npaid by Employer",null,{"$f":"'Nett Gross Calculation'!F4","v":21106.693333333333},null,null,{"$f":"'Nett Gross Calculation'!F10","v":49148.079583333332},null,null,"Employee take home pay \"current Minimum Wage\" + pay roll taxes:PIO 18.4%, Health Insurance 7.4%, Employment contribution 1.2%, Injury & occupational disease insuranc 0.5%, Tax base for calculation of personal income tax with 10% (for a tax base below 90,000 MKD) = Contracted Wage Employee Gross Salary"]
[null,null,"OT Wage",null,null,{"$f":"E10/4.33/40*1.35*K5*4.33","v":0},null,null,{"$f":"H10/4.33/40*1.35*K5*4.33","v":0},null,"Maximum OT / week is 8h @135% extra pay = 8h x 4.33 = 34.4h / month"]
[null,null,"SubTOTAL 1",null,{"$f":"E10+E11","v":21106.693333333333},{"$f":"F11","v":0},null,{"$f":"H11+H10","v":49148.079583333332},{"$f":"I11","v":0}]
[null,"Directly \nPaid\nBenefits","K15 Bonus for Annual Holliday",null,{"$f":"IFERROR(Q13/N5/12,0)","v":0},null,null,{"$f":"IFERROR(Q13/N5/12,0)","v":0},null,null,"Total amount of K15 Bonus paid in MKD per YEAR. K15 Annual Bonus for Holliday (in 2018 MKD 9.610). This bonus should be 40% of the average net wage of the last 3 month of the year. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C24","v":0}]
[null,null,"13th salary payments due to OT regulation",null,{"$f":"IFERROR(Q14/N5/12,0)","v":0},null,null,{"$f":"IFERROR(Q14/N5/12,0)","v":0},null,null,"Total amount of 13th salaries you paid for OT in the previous year. By labour Macedonian labour law, if a workers total OT hous exeeds 150h/year the employer need to pay a 13th Salary as a bonus.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C25","v":0}]
[null,null,"Attendance bonus",null,{"$f":"IFERROR(Q15/$N$5,0)","v":0},null,null,{"$f":"IFERROR(Q15/N5,0)","v":0},null,null,"Total amount paid in productivity bonuses in MKD per MONTH.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C26","v":0}]
[null,null,"Productivity Bonus",null,{"$f":"IFERROR(Q16/$N$5,0)","v":0},null,null,{"$f":"IFERROR(Q16/$N$5,0)","v":0},null,null,"Total amount paid in attendance bonuses in MKD per MONTH.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C27","v":0}]
[null,null,"Seniority Bonus",null,{"$f":"IFERROR(Q17/$N$5,0)","v":0},null,null,{"$f":"IFERROR(Q17/$N$5,0)","v":0},null,null,"Total amount paid in seniority bonuses in MKD per MONTH.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C28","v":0}]
[null,null,"Skills Bonus",null,{"$f":"IFERROR(Q18/$N$5,0)","v":0},null,null,{"$f":"IFERROR(Q18/$N$5,0)","v":0},null,null,"Total amount paid in skills bonuses in MKD per MONTH.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C29","v":0}]
[null,null,"Any other Bonuses",null,{"$f":"IFERROR(Q19/$N$5,0)","v":0},null,null,{"$f":"IFERROR(Q19/$N$5,0)","v":0},null,null,"Total amount paid in additional bonuses in MKD per MONTH.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C30","v":0}]
[null,null,"SubTOTAL 2",null,{"$f":"SUM(E13:E19)","v":0},{"$f":"SUM(F13:F19)","v":0},null,{"$f":"SUM(H13:H19)","v":0},{"$f":"SUM(I13:I19)","v":0}]
[null,"Employer \nlabour\nrelated\non-cost","Maternity leave / benefit",null,{"$f":"IFERROR(Q21/N5/12,0)","v":0},null,null,{"$f":"IFERROR(Q21/N5/12,0)","v":0},null,null,"Total amount in maternity benefits paid in MKD per YEAR. As per law, workers are entitled to 8 weeks before and 8 weeks after birth. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C32","v":0}]
[null,null,"Severence Pay",null,{"$f":"IFERROR(Q22/N5/12,0)","v":0},null,null,{"$f":"IFERROR(Q22/N5/12,0)","v":0},null,null,"Total amount paid in severence pay in MKD per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C33","v":0}]
[null,null,"Additional employer labour related on-costs",null,{"$f":"IFERROR(Q23/N5/12,0)","v":0},null,null,{"$f":"IFERROR(Q23/N5/12,0)","v":0},null,null,"Total amount paid in any additional labour related on-costs paid in MKD per YEAR. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C34","v":0}]
[null,null,"SubTOTAL 3",null,{"$f":"SUM(E21:E23)","v":0},{"$f":"SUM(F21:F23)","v":0},null,{"$f":"SUM(H21:H23)","v":0}]
[null,"TOTAL Labour cost per worker in MKD",null,null,{"$f":"E24+E20+E12","v":21106.693333333333},{"$f":"F24+F20+F12","v":0},null,{"$f":"H24+H20+H12","v":49148.079583333332},{"$f":"I24+I20+I12","v":0}]
[null,"Monthly capacity minutes",null,null,{"$f":"40*4.33*60-('Factory Input Fields'!C17/12*8*60)","v":8952},{"$f":"'Factory Input Fields'!C19*4.33*60-(('Factory Input Fields'!C17/12*'Factory Input Fields'!C19/6)*60)","v":0},null,{"$f":"E26","v":8952},{"$f":"F26","v":0},null,"Regular working time: 40h/week x 4.33 x 60min\nOvertime: Actual OT/week x 4.33 x 60min"]
[null,"Labour Minute Value MKD\n(row 27/28)",null,null,{"$f":"E25/E26","v":2.3577628835269584},{"$f":"IFERROR(F25/F26,0)","v":0},null,{"$f":"H25/H26","v":5.4901786844652962},{"$f":"IFERROR(I25/I26,0)","v":0}]
[null,"Monthly Labour Cost incl. OT in MKD\n(sum row 27)",null,null,{"$f":"E25+F25","v":21106.693333333333},null,null,{"$f":"H25+I25","v":49148.079583333332}]
[null,"Monthly capacity minutes incl. OT \n(sum row 28)",null,null,{"$f":"E26+F26","v":8952},null,null,{"$f":"H26+I26","v":8952}]
[null,"Labour minute Value MKD incl. OT \n(row 30/31)",null,null,{"$f":"E28/E29","v":2.3577628835269584},null,null,{"$f":"H28/H29","v":5.4901786844652962}]
[null,"Labour Minute Value € incl. OT ",null,null,{"$f":"E30/$B$5","v":3.8343842633386867E-2},null,null,{"$f":"H30/$B$5","v":8.9285716124008721E-2}]

{"sheet":"Nett Gross Calculation","index":3,"n_rows":11,"n_cols":6,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
[]
[null,"NET >>> Gross of prevailing Minimum Wage"]
[null,"Net Salary","Tax Discharge Amount","P. Tax (%)","P. Tax (MKD)","Gross Salary (MKD)"]
[null,{"$f":"'Labour Minute Value Macedonia'!E5","v":14500},8228,0.1111,{"$f":"(B4-C4)*D4","v":696.81920000000002},{"$f":"(B4+E4)/72*100","v":21106.693333333333}]
[null,"enter▲","enter▲","X","X","X"]
[]
[]
[null,"NET >>> Gross of Wage Benchmark"]
[null,"Net Salary","Tax Discharge Amount","P. Tax (%)","P. Tax (MKD)","Gross Salary (MKD)"]
[null,{"$f":"'Labour Minute Value Macedonia'!H5","v":32671},8228,0.1111,{"$f":"(B10-C10)*D10","v":2715.6172999999999},{"$f":"(B10+E10)/72*100","v":49148.079583333332}]
[null,"enter▲","enter▲","X","X","X"]