{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Factory Input Fields","Product Style Costing","LMW 2019","Target Wage"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":0,"comments":2,"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":62,"n_cols":10,"rows_kept":62,"cut":false,"hidden":false,"merged":[[20,3,20,9],[23,8,23,9],[26,3,26,9],[21,3,21,9],[60,2,60,3],[61,2,61,3],[27,1,27,2],[32,1,32,2],[22,1,22,2],[24,1,24,2],[25,3,25,9],[53,3,53,9],[54,3,54,9],[56,1,56,9],[58,1,59,1],[58,2,59,3],[58,9,59,9],[46,5,46,9],[47,5,47,9],[48,5,48,9],[49,5,49,9],[51,5,51,9],[50,5,50,9],[40,2,40,3],[41,2,41,3],[42,2,42,3],[28,3,28,9],[29,3,29,9],[31,3,31,9],[34,3,34,9],[38,1,38,9],[36,3,36,9],[33,3,33,9],[30,3,30,9],[5,1,5,9],[4,1,4,9],[7,8,7,9],[8,8,8,9],[19,3,19,9],[12,1,12,2],[18,1,18,2],[14,3,14,6],[11,3,11,9],[13,3,13,9],[15,3,15,9],[16,1,16,2]]}
[null,"Factory Labour Minute Value Calculator Tunisia "]
[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 file is filled with the mandatory wage data per grade and includes all necessary calculation formulas"]
[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) ",3.1,"Insert actual TND-EUR foreign exchange rate or foreign exchange rate you are using for your calculations."]
[null,"workforce"]
[null,"4)",null,"Insert total number of production workers in the factory"]
[null,"5)",null,"Insert total number of sewing operators working actively in the prod. lines (i.e. # machines in the lines determine capacity minutes), which means:",null,null,null,{"$f":"IFERROR(C15/C14,0)","v":0},"of the workforce."]
[null,"4)",null,"Distribution of workers per Pay Grade in %\nPlease adjust the percentages to reflect the real situation regarding the distribuion of the workforce by grade level in your factory."]
[null,"Must add up to 100%",null,"Grade 1 (cleaning)","Grade 2 (unskilled)","Grade 3 (sewing)","Grade 4 (multi-skilled)","Grade 5 (qualified)","Grade 6 (chief position)"]
[null,null,{"$f":"SUM(D18:I18)","v":0.99999999999999989},0.01,0.22,0.25,0.19,0.21,0.12]
[null,"paid leave"]
[null,null,12,"Total number of paid public holiday days per year when the factory is closed and workers are paid. "]
[null,"2)",18,"Insert the total number of paid annual leave per year for an average worker. As per law, workers are entitled to a 1.5 days per month which amount to 18 days for a full year worked. "]
[null,null,{"$f":"SUM(C20:C21)","v":30},"Total number of paid leave days taken annually per worker."]
[null,"overtime"]
[null,"3)",null,"Insert the average weekly Overtime Hours of your factory."]
[null,"capacity minutes"]
[null,null,{"$f":"(48+C24)*4.33*60-((C22/12)*8*60)-((C22/12)*(C24/6))*60","v":11270.4},"Total capacity minutes per worker/month, based on regular (48 h/w) and overtime hours (C24) and adjusted for the total average number of paid leave taken annually per worker (C22). "]
[null,null,{"$f":"C15*C26","v":0},"Total number of monthly sewing capacity minutes (48 weekly hours + average weekly OT hours x 4.33 x 60), adjusted for public holiday."]
[null,"paid benefits"]
[null,"6)",null,"Insert the total amount paid for annual one month bonus payment (13th month salary bonus) in TND per YEAR (e.g. based on last year)"]
[null,"7)",null,"Insert the total amount in productivity bonuses you pay in TND per MONTH. If this value is very volatile, calculate the average figure of the last 6 - 12 month based on the data available."]
[null,"8)",null,"Insert the total amount in presence bonus pay in TND per MONTH. As per law, workers are entitled on TND 6.11 based on full attendance."]
[null,"9)",null,"Insert the total amount of additional bonuses (if any) you paid in TND per MONTH."]
[null,"employer on-costs"]
[null,"10)",null,"Insert the total amount paid by the factory for severence pay in TND per year."]
[null,"11)",null,"Insert the total amount for additional employer labour-related on-costs (if any) paid in TND per year."]
[]
[null,"13)",500,"Insert the Target Wage (or new minimum wage) for grade 1, in order to compare the labour minute value based on 2019 minimum wage with the applied target wage or increased New Minimum Wage. Grades 2-6 are increased with the same %-wise as the minimum wage grading. However, different models are possible, which need to be discussed with management and worker representatives. This could then be adjusted in the coloured cells in the Worksheet 'Target Wage'. Please note that this would remove the formula."]
[]
[null,"Once you have inserted all above you should get following information (see 'LMV 2019' and 'Target Wage' sheets for detailed calculation):"]
[]
[null,"Wage ","Description",null,"Labour Cost  avg. worker","Capacity Minutes","TND Labour Minute Value ","US$ Labour Minute Value ","Difference (absolute)","Difference (relative)"]
[null,{"$f":"'LMW 2019'!D9","v":456.20879999999994},"Labour Minute Value \n(based on Legal Minimum Wage)",null,{"$f":"'LMW 2019'!D31","v":771.03368372160003},{"$f":"'LMW 2019'!D32","v":11270.4},{"$f":"E42/F42","v":6.8412273186541736E-2},{"$f":"G42/'Factory Input Fields'!C12","v":2.2068475221465076E-2}]
[null,{"$f":"C37","v":500},"Labour Minute Value \n(based on Target Wage)",null,{"$f":"'Target Wage'!D31","v":838.93150248901429},{"$f":"F42","v":11270.4},{"$f":"E43/F43","v":7.4436710541685686E-2},{"$f":"G43/C12","v":2.4011842110221188E-2},{"$f":"H43-H42","v":1.9433668887561123E-3},{"$f":"IFERROR((H43-H42)/H42,0)","v":8.8060768551235527E-2}]
[]
[null,"Monthly Operational Expenses in the Factory"]
[null,null,"in TND","in USD","per minute ","(operational expenses in USD divided by the total monthly sewing minutes (C16)"]
[null,"14)",null,{"$f":"C47/C12","v":0},{"$f":"IFERROR(D47/C27,0)","v":0},"Insert the total amount paid for Direct Labour (i.e. sewing operators) per month in TND."]
[null,"15)",null,{"$f":"C48/C12","v":0},{"$f":"IFERROR(D48/C27,0)","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 TND."]
[null,null,{"$f":"SUM(C47:C48)","v":0},{"$f":"D48+D47","v":0},{"$f":"IFERROR(D49/C27,0)","v":0},"Total labour costs per month in TND / Labour Minute Costs (calculated by dividing with sewing capacity minutes: C16)"]
[null,"16)",null,{"$f":"C50/C12","v":0},{"$f":"IFERROR(D50/C27,0)","v":0},"Insert the average overhead costs in the factory: rent, fuel, electricity, training, interest payments, depreciation on building, safety measures, etc. per month in TND."]
[null,"17)",null,{"$f":"C51/C12","v":0},{"$f":"IFERROR(D51/C27,0)","v":0},"If appliable, Insert the total additional costs per month for Covid-19 measures (e.g. face masks, desinfectants, temperature scanning, etc).  "]
[null,null,{"$f":"SUM(C49:C51)","v":0},{"$f":"SUM(D49:D51)","v":0},{"$f":"SUM(E49:E51)","v":0},"Total factory expenses per month in TND / working minute costs (which can be compared with the working minute costs based on prevailing min. wage as a plausibility check)."]
[]
[null,null,{"$f":"IFERROR(C47/C49,0)","v":0},"Total percentage paid for Direct Labour, i.e. sewing (based on step 14 above)"]
[null,null,{"$f":"IFERROR(C48/C49,0)","v":0},"Total percentage paid for Indirect Labour, i.e. all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc. (based on step 15 above)"]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage grade","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,{"$f":"C54","v":0},{"$f":"C55","v":0},"A+B"]
[null,{"$f":"B42","v":456.20879999999994},"Factory Labour/Working Minute Value (based on Legal Minimum Wage)",null,{"$f":"H42","v":2.2068475221465076E-2},{"$f":"IFERROR(G61*C55,0)","v":0},{"$f":"IFERROR(E61/C54,0)","v":0},{"$f":"E50+E51","v":0},{"$f":"SUM(G61:H61)","v":0}]
[null,{"$f":"B43","v":500},"Factory Labour/Working Minute Value \n(based on Target Wage)",null,{"$f":"H43","v":2.4011842110221188E-2},{"$f":"IFERROR(G62*C55,0)","v":0},{"$f":"IFERROR(E62/C54,0)","v":0},{"$f":"E50+E51","v":0},{"$f":"SUM(G62:H62)","v":0},{"$f":"IFERROR((I62-I61)/I61,0)","v":0}]

{"sheet":"Product Style Costing","index":1,"n_rows":45,"n_cols":10,"rows_kept":45,"cut":false,"hidden":false,"merged":[[11,1,11,9],[13,1,14,1],[13,2,14,3],[13,9,14,9],[4,1,4,9],[5,1,5,9],[7,8,7,9],[8,8,8,9],[15,2,15,3],[16,2,16,3],[20,2,20,3],[20,6,20,9],[21,2,21,3],[21,4,21,5],[21,6,21,9],[22,2,22,3],[22,4,22,5],[22,6,22,9],[23,2,23,3],[23,4,23,5],[23,6,23,9],[24,2,24,3],[24,4,24,5],[24,6,24,9],[25,2,25,3],[25,4,25,5],[25,6,25,9],[26,4,26,5],[26,6,26,9],[27,2,27,3],[27,4,27,5],[27,6,27,9],[29,1,33,1],[29,2,29,3],[29,6,32,9],[32,2,32,3],[33,2,33,3],[33,4,33,5],[33,6,33,9],[41,2,41,3],[41,6,41,9],[43,3,43,6],[36,2,36,3],[36,4,36,5],[36,6,36,9],[37,2,37,3],[37,6,37,9],[38,6,38,9],[8,6,8,7],[9,6,9,7],[9,8,9,9],[39,6,39,9],[40,2,40,3],[40,6,40,9],[34,2,34,3],[34,4,34,5],[34,6,34,9],[35,2,35,3],[35,4,35,5],[35,6,35,9],[28,2,28,3],[28,4,28,5],[28,6,28,9],[26,2,26,3]]}
[null,"Product Style Costing Calculator - Tunisia "]
[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 file is filled with the mandatory wage data per grade and includes all necessary calculation formulas"]
[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,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage grade","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$60","v":0},{"$f":"'Factory Input Fields'!$E$60","v":0},"A+B"]
[null,{"$f":"'Factory Input Fields'!$B$61","v":456.20879999999994},"Factory Labour/Working Minute Value (based on Legal Minimum Wage)",null,{"$f":"'Factory Input Fields'!E61","v":2.2068475221465076E-2},{"$f":"'Factory Input Fields'!F61","v":0},{"$f":"'Factory Input Fields'!G61","v":0},{"$f":"'Factory Input Fields'!$H$61","v":0},{"$f":"SUM(G16:H16)","v":0}]
[null,{"$f":"'Factory Input Fields'!$B$62","v":500},"Factory Labour/Working Minute Value \n(based on Target Wage)",null,{"$f":"'Factory Input Fields'!E62","v":2.4011842110221188E-2},{"$f":"'Factory Input Fields'!F62","v":0},{"$f":"'Factory Input Fields'!G62","v":0},{"$f":"'Factory Input Fields'!$H$62","v":0},{"$f":"SUM(G17:H17)","v":0},{"$f":"IFERROR((I17-I16)/I16,0)","v":0}]
[]
[null,"Calculating the cost for a product style"]
[]
[null,null,"Items provided by the factory",null,"Details / Calculations",null,"Notes"]
[null,"1)","Style Name",null,null,null,"Style name or number of the Product"]
[null,"2)","Standard Allowed Minutes",null,null,null,"Standard Allowed Minutes (sewing) of the style you want to calculate per piece. "]
[null,"3)","Efficiency Percentage",null,null,null,"Factory or line efficiency value. Note: One could also adjust this % to calculate the impact of Covid-19 on labour (and product) costs due to possible efficiency loss. "]
[null,null,"Actual number of sewing minutes for style",null,{"$f":"IFERROR(E23/E24,0)","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 USD"]
[null,"5)","Accessories",null,null,null,"Costs for accessories (buttons, zippers, etc) per piece in USD"]
[null,"6)","Polybag, packaging, labelling",null,null,null,"Total amount per piece for polybag, packaging, hangtag"]
[null,null,"Total Material Costs",null,{"$f":"SUM(E26:G28)","v":0}]
[null,"Total CM Costs","Labour Cost",null,"at LMW","at Target Wage","Factory labour minute value x SAM / efficiency %"]
[null,null,"Direct",{"$f":"E15","v":0},{"$f":"E25*E16","v":0},{"$f":"E25*E17","v":0}]
[null,null,"Indirect",{"$f":"F15","v":0},{"$f":"E25*F16","v":0},{"$f":"E25*F17","v":0}]
[null,null,"Total labour cost",null,{"$f":"SUM(E31:E32)","v":0},{"$f":"SUM(F31:F32)","v":0}]
[null,null,"Overhead Cost (elecricity, fuel ..)",null,{"$f":"IFERROR(E25*H16,0)","v":0},null,"Overhead costs per minute (H16) x minutes spent on style (step 2-3)."]
[null,"7)","Outsourced processes",null,null,null,"If applicable, amount for outsourced processes (e.g. embroidery, washing, printing) per piece in USD"]
[null,"8)","Logistic costs (inbound-outbound) ",null,null,null,"Freight cost to bring material to factory and finished goods to buyer (depending on INCOTERMS agreed) per piece in USD"]
[null,"9)","Import tax and duties",null,null,null,"Cost for import tax and duties calculated per piece in USD"]
[null,null,"Total",null,{"$f":"E29+E33+E35+E36+E34+E37","v":0},{"$f":"E29+F33+E35+E36+E34+E37","v":0}]
[null,"10)","Profit Margin",null,{"$f":"D39*E38","v":0},{"$f":"F38*D39","v":0},"Insert your profit margin."]
[null,"11)","Buying House Commission",null,{"$f":"D40*E38","v":0},{"$f":"D40*F38","v":0},"If applicable, insert the buying houses commission %"]
[null,null,"FOB PRICE",null,{"$f":"SUM(E38:E40)","v":0},{"$f":"SUM(F38:F40)","v":0}]
[null,null,"% increase",null,null,{"$f":"IFERROR((F41-E41)/E41,0)","v":0}]
[]
[null,"12)",null,"CHECK: insert the FOB price you receive from the buyer (in USD).",null,null,null,null,"Date:"]
[null,"13)",null,"Insert the order size (# pieces)",{"$f":"C45*E41","v":0},{"$f":"C45*F41","v":0},"Order Value"]

{"sheet":"LMW 2019","index":2,"n_rows":34,"n_cols":22,"rows_kept":34,"cut":false,"hidden":false,"merged":[[30,1,30,2],[31,1,31,2],[32,1,32,2],[33,1,33,2],[30,3,30,4],[33,3,33,4],[32,3,32,4],[31,3,31,4],[2,13,2,14],[3,1,3,2],[3,7,3,8],[2,1,2,2],[2,7,2,8],[2,4,2,5],[2,10,2,11],[4,3,4,4],[5,1,6,2],[5,3,5,4],[5,5,5,6],[3,13,3,14],[3,4,3,5],[3,10,3,11],[5,13,5,14],[5,15,6,21],[5,9,5,10],[5,11,5,12],[7,3,7,4],[7,5,7,6],[7,7,7,8],[5,7,5,8],[22,1,22,2],[22,15,22,21],[23,1,23,2],[23,15,23,21],[24,1,24,2],[24,15,24,21],[25,11,25,12],[25,13,25,14],[25,15,25,21],[25,1,25,2],[25,3,25,4],[25,5,25,6],[25,7,25,8],[25,9,25,10],[28,5,28,6],[28,7,28,8],[28,9,28,10],[26,15,26,21],[27,1,27,2],[27,3,27,4],[27,5,27,6],[27,7,27,8],[27,9,27,10],[26,9,26,10],[26,11,26,12],[26,13,26,14],[26,1,26,2],[26,3,26,4],[26,5,26,6],[26,7,26,8],[16,15,16,20],[17,15,17,21],[13,15,13,20],[7,1,10,1],[7,15,7,21],[7,9,7,10],[7,11,7,12],[7,13,7,14],[11,1,17,1],[8,15,8,21],[9,15,9,21],[10,15,10,21],[11,15,11,20],[12,15,12,20],[18,1,21,1],[14,15,14,21],[15,15,15,21],[29,7,29,8],[20,15,20,20],[21,15,21,21],[18,15,18,21],[28,11,28,12],[28,13,28,14],[28,16,28,21],[27,11,27,12],[27,13,27,14],[27,15,27,21],[19,15,19,20],[28,1,28,2],[28,3,28,4]]}
[null,"Factory Labour Minute Value calculator Tunisia - Legal Minimum Wage"]
[]
[null,"Exchange rate TND - EUR \n(change to actual) ",null,null,"Average OT hous per week",null,null,"Total number\nof workers"]
[null,{"$f":"'Factory Input Fields'!C12","v":3.1},null,null,{"$f":"'Factory Input Fields'!C24","v":0},null,null,{"$f":"'Factory Input Fields'!C14","v":0}]
[]
[null,"Wage Item",null,"CBA Wage Grade 1 (cleaning)",null,"CBA Wage Grade 2 (unskilled)",null,"CBA Wage Grade 3 (sewing)",null,"CBA Wage Grade 4 (multi skilled)",null,"CBA Wage Grade 5 (qualified)",null,"CBA Wage Grade 6 (chief position)",null,"Explanatory Notes"]
[null,null,null,"Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  "]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Hourly Wage",2.1949999999999998,null,2.3359999999999999,null,2.7120000000000002,null,2.8580000000000001,null,2.9609999999999999,null,3.1930000000000001]
[null,null,"Monthly Basic Wage (Gross)",{"$f":"D8*48*4.33","v":456.20879999999994},null,{"$f":"F8*48*4.33","v":485.51423999999997},null,{"$f":"H8*48*4.33","v":563.66208000000006},null,{"$f":"J8*48*4.33","v":594.00671999999997},null,{"$f":"L8*48*4.33","v":615.41423999999995},null,{"$f":"N8*48*4.33","v":663.63312000000008},null,"48 regular work week\nBasic Wage Gross \n"]
[null,null,"OT Wage",null,{"$f":"D8*E4*4.33*1.75","v":0},null,{"$f":"F8*E4*4.33*1.75","v":0},null,{"$f":"H8*E4*4.33*1.75","v":0},null,{"$f":"J8*E4*4.33*1.75","v":0},null,{"$f":"L8*E4*4.33*1.75","v":0},null,{"$f":"N8*E4*4.33*1.75","v":0},"Paid at 175%. 12 hours maximum of OT per week."]
[null,null,"SubTOTAL 1",{"$f":"D9","v":456.20879999999994},{"$f":"E10","v":0},{"$f":"F9","v":485.51423999999997},{"$f":"G10","v":0},{"$f":"H9","v":563.66208000000006},{"$f":"I10","v":0},{"$f":"J9","v":594.00671999999997},{"$f":"K10","v":0},{"$f":"L9","v":615.41423999999995},{"$f":"M10","v":0},{"$f":"N9","v":663.63312000000008},{"$f":"O10","v":0}]
[null,"Directly \nPaid\nBenefits","Annual bonus 1 month salary (13th month bonus)",{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,"Total amount paid for Annual one month bonus payment (13th month salary bonus) in TND per year.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C29","v":0}]
[null,null,"Productivity or any other factory specific bonus",{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,"Total monthly amount paid for productivity bonuses in TND per month. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C30","v":0}]
[null,null,"Presence Bonus 6.11 TND per month ",{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,"Total amount paid for presence bonuses in TND per month. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C31","v":0}]
[null,null,"Transport Bonus\n52.9 TND per month",52.9,null,52.9,null,52.9,null,52.9,null,52.9,null,52.9,null,"All workers are entitled to TND 52.9 per month as transport bonus. . "]
[null,null,"Assiduity Bonus\n10,82 TND per month",10.82,null,10.82,null,10.82,null,10.82,null,10.82,null,10.82,null,"All workers are entitled to TND 10.82 per month as assiduity  bonus. "]
[null,null,"Any additional Bonuses (if applicable)",{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,"Total monthly amount paid for additional bonuses in TND per month (if applicable)",null,null,null,null,null,{"$f":"'Factory Input Fields'!C32","v":0}]
[null,null,"SubTOTAL 2",{"$f":"SUM(D12:D17)","v":63.72},null,{"$f":"SUM(F12:F17)","v":63.72},null,{"$f":"SUM(H12:H17)","v":63.72},null,{"$f":"SUM(J12:J17)","v":63.72},null,{"$f":"SUM(L12:L17)","v":63.72},null,{"$f":"SUM(N12:N17)","v":63.72}]
[null,"Employer \nlabour\nrelated\non-cost","Pay roll tax employer 20.9%\nSocial security 16.7% \nTraining Tax 2%\nSocial homes 1%\nWork accident contribution 1.2%",{"$f":"(D11+D18)*20.9%","v":108.66511919999998},0,114.78995615999999,0,131.12285472000002,0,137.46488447999999,0,141.93905615999998,0,152.01680208000002,0]
[null,null,"Severence Pay",{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,"Total amount paid per year for severence pay in TND per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C34","v":0}]
[null,null,"Any additional employer labour-related on-costs",{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,"Total amount paid per year for additional employer labour-related on-costs in TND per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C35","v":0}]
[null,null,"SubTOTAL 3",{"$f":"SUM(D19:D21)","v":108.66511919999998},{"$f":"SUM(E19:E21)","v":0},114.78995615999999,0,131.12285472000002,0,137.46488447999999,0,141.93905615999998,0,152.01680208000002,0]
[null,"TOTAL Labour cost per worker in TND",null,{"$f":"D22+D18+D11","v":628.59391919999985},0,664.02419615999997,0,758.50493472000005,0,795.19160448000002,0,821.07329615999993,0,879.36992208000015,0]
[null,"Monthly capacity minutes",null,{"$f":"48*4.33*60-(('Factory Input Fields'!C22/12)*8*60)","v":11270.4},{"$f":"$E$4*4.33*60-('Factory Input Fields'!C22/12*'Factory Input Fields'!C24/6)*60","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},"Regular working time: 48h/week x 4.33 x 60min MINUS public leave.\nOvertime: Actual OT/week x 4.33 x 60min MINUS public leave."]
[null,"Labour Minute Value TND",null,{"$f":"D23/D24","v":5.5773878407155017E-2},{"$f":"IFERROR(E23/E24,0)","v":0},{"$f":"F23/F24","v":5.8917535860306645E-2},{"$f":"IFERROR(G23/G24,0)","v":0},6.7300622402044305E-2,{"$f":"IFERROR(I23/I24,0)","v":0},7.0555757069846681E-2,{"$f":"IFERROR(K23/K24,0)","v":0},7.285218769165247E-2,{"$f":"IFERROR(M23/M24,0)","v":0},7.802473045144806E-2,{"$f":"IFERROR(O23/O24,0)","v":0}]
[null,"Monthly Labour Cost in TND incl OT ",null,{"$f":"D23+E23","v":628.59391919999985},null,{"$f":"F23+G23","v":664.02419615999997},null,{"$f":"H23+I23","v":758.50493472000005},null,{"$f":"J23+K23","v":795.19160448000002},null,{"$f":"L23+M23","v":821.07329615999993},null,{"$f":"N23+O23","v":879.36992208000015}]
[null,"Monthly capacity minutes incl. OT ",null,{"$f":"D24+E24","v":11270.4},null,{"$f":"F24+G24","v":11270.4},null,{"$f":"H24+I24","v":11270.4},null,{"$f":"J24+K24","v":11270.4},null,{"$f":"L24+M24","v":11270.4},null,{"$f":"N24+O24","v":11270.4}]
[null,"Labour minute Value TND incl. OT ",null,{"$f":"D26/D27","v":5.5773878407155017E-2},null,{"$f":"F26/F27","v":5.8917535860306645E-2},null,{"$f":"H26/H27","v":6.7300622402044305E-2},null,{"$f":"J26/J27","v":7.0555757069846681E-2},null,{"$f":"L26/L27","v":7.285218769165247E-2},null,{"$f":"N26/N27","v":7.802473045144806E-2}]
[null,"Distribution per pay grade in %",null,{"$f":"'Factory Input Fields'!D18","v":0.01},null,{"$f":"'Factory Input Fields'!E18","v":0.22},null,{"$f":"'Factory Input Fields'!F18","v":0.25},null,{"$f":"'Factory Input Fields'!G18","v":0.19},null,{"$f":"'Factory Input Fields'!H18","v":0.21},null,{"$f":"'Factory Input Fields'!I18","v":0.12},null,{"$f":"SUM(D29:O29)","v":0.99999999999999989},"Must add up to 100%"]
[]
[null,"Weighted Labour Cost p/worker (based on Legal Minimum Wage) in TND",null,{"$f":"D26*D29+F26*F29+H26*H29+J26*J29+L26*L29+N26*N29","v":771.03368372160003}]
[null,"Total Capacity Minutes",null,{"$f":"D27","v":11270.4}]
[null,"Weighted Labour Minute Value INR (based on Legal Minimum Wage)",null,{"$f":"D31/D32","v":6.8412273186541736E-2}]
[null,"Weighted Labour Minute Value US$ (based on Legal Minimum Wage)",null,{"$f":"D33/B4","v":2.2068475221465076E-2}]

{"sheet":"Target Wage","index":3,"n_rows":34,"n_cols":22,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,1,33,2],[33,3,33,4],[30,1,30,2],[30,3,30,4],[31,1,31,2],[31,3,31,4],[32,1,32,2],[32,3,32,4],[4,3,4,4],[5,1,6,2],[5,3,5,4],[5,5,5,6],[5,7,5,8],[2,13,2,14],[3,1,3,2],[3,4,3,5],[3,7,3,8],[3,10,3,11],[3,13,3,14],[2,1,2,2],[2,4,2,5],[2,7,2,8],[2,10,2,11],[5,15,6,21],[7,3,7,4],[7,5,7,6],[7,7,7,8],[7,9,7,10],[7,11,7,12],[7,13,7,14],[5,9,5,10],[5,11,5,12],[5,13,5,14],[7,1,10,1],[7,15,7,21],[11,1,17,1],[18,15,18,21],[22,1,22,2],[22,15,22,21],[17,15,17,21],[8,15,8,21],[9,15,9,21],[10,15,10,21],[11,15,11,20],[12,15,12,20],[13,15,13,20],[14,15,14,21],[15,15,15,21],[23,1,23,2],[23,15,23,21],[20,15,20,20],[18,1,21,1],[19,15,19,20],[28,13,28,14],[28,16,28,21],[28,1,28,2],[28,3,28,4],[28,5,28,6],[28,7,28,8],[28,9,28,10],[28,11,28,12],[2,15,3,19],[27,13,27,14],[27,15,27,21],[26,1,26,2],[26,3,26,4],[26,5,26,6],[26,7,26,8],[26,9,26,10],[26,11,26,12],[26,13,26,14],[26,15,26,21],[21,15,21,21],[16,15,16,20],[27,11,27,12],[24,1,24,2],[24,15,24,21],[25,1,25,2],[25,3,25,4],[27,1,27,2],[27,3,27,4],[27,5,27,6],[27,7,27,8],[27,9,27,10],[25,15,25,21],[25,5,25,6],[25,7,25,8],[25,9,25,10],[25,11,25,12],[25,13,25,14]]}
[null,"Factory Labour Minute Value Calculator Tunisia - Target Wage"]
[]
[null,"Exchange rate TND - EUR \n(change to actual) ",null,null,"Average OT hous per week",null,null,"Total number\nof workers",null,null,null,null,null,"Target Wage Grade 1",null,"Note: Grades 2-6 are increased with the same nominal increase as for grade 1. However, different models are possible, which need to be discussed with management and worker representatives. This could then be adjusted in the coloured cells. Please note that this would remove the formula."]
[null,{"$f":"'Factory Input Fields'!C12","v":3.1},null,null,{"$f":"'Factory Input Fields'!C24","v":0},null,null,{"$f":"'Factory Input Fields'!C14","v":0},null,null,null,null,null,{"$f":"'Factory Input Fields'!C37","v":500}]
[]
[null,"Wage Item",null,"CBA Wage Grade 1 (cleaning)",null,"CBA Wage Grade 2 (unskilled)",null,"CBA Wage Grade 3 (sewing)",null,"CBA Wage Grade 4 (multi skilled)",null,"CBA Wage Grade 5 (qualified)",null,"CBA Wage Grade 6 (chief position)",null,"Explanatory Notes"]
[null,null,null,"Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  ","Regular hours (48h)","Overtime hours  "]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Hourly Wage",{"$f":"N4/4.33/48","v":2.405696689761355},null,{"$f":"D8/0.939","v":2.5619773053901547},null,{"$f":"F8/0.861","v":2.9755833976656847},null,{"$f":"H8/0.948","v":3.138801052389963},null,{"$f":"J8/0.965","v":3.2526435776061793},null,{"$f":"L8/0.927","v":3.5087848733615741}]
[null,null,"Monthly Basic Wage (Gross)",{"$f":"D8*48*4.33","v":500.00000000000006},null,{"$f":"F8*48*4.33","v":532.48136315228976},null,{"$f":"H8*48*4.33","v":618.44525337083599},null,{"$f":"J8*48*4.33","v":652.36841072872994},null,{"$f":"L8*48*4.33","v":676.0294411696683},null,{"$f":"N8*48*4.33","v":729.26584807946961},null,"48 regular work week\nBasic Wage Gross \n"]
[null,null,"OT Wage",null,{"$f":"D8*E4*4.33*1.75","v":0},null,{"$f":"F8*E4*4.33*1.75","v":0},null,{"$f":"H8*E4*4.33*1.75","v":0},null,{"$f":"J8*E4*4.33*1.75","v":0},null,{"$f":"L8*E4*4.33*1.75","v":0},null,{"$f":"N8*E4*4.33*1.75","v":0},"12h maximum of OT per week @175%"]
[null,null,"SubTOTAL 1",{"$f":"D9","v":500.00000000000006},{"$f":"E10","v":0},{"$f":"F9","v":532.48136315228976},{"$f":"G10","v":0},{"$f":"H9","v":618.44525337083599},{"$f":"I10","v":0},{"$f":"J9","v":652.36841072872994},{"$f":"K10","v":0},{"$f":"L9","v":676.0294411696683},{"$f":"M10","v":0},{"$f":"N9","v":729.26584807946961},{"$f":"O10","v":0}]
[null,"Directly \nPaid\nBenefits","Annual bonus 1 month salary (13th month bonus)",{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$12/$H$4/12,0)","v":0},null,"Total amount paid for Annual one month bonus payment (13th month salary bonus) in TND per year.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C29","v":0}]
[null,null,"Productivity or any other factory specific bonus",{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,{"$f":"IFERROR($V$13/$H$4,0)","v":0},null,"Total monthly amount paid for productivity bonuses in TND per month. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C30","v":0}]
[null,null,"Presence Bonus 6.11 TND per month",{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,{"$f":"IFERROR($V$14/$H$4,0)","v":0},null,"Total amount paid for presence bonuses in TND per month. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C31","v":0}]
[null,null,"Transport Bonus\n52.9 TND per month",52.9,null,52.9,null,52.9,null,52.9,null,52.9,null,52.9,null,"All workers are entitled to TND 52.9 per month as transport bonus. . "]
[null,null,"Assiduity Bonus\n10,82 TND per month",10.82,null,10.82,null,10.82,null,10.82,null,10.82,null,10.82,null,"All workers are entitled to TND 10.82 per month as assiduity  bonus. "]
[null,null,"Any additional Bonuses (if applicable)",{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,{"$f":"IFERROR($V$17/$H$4,0)","v":0},null,"Total monthly amount paid for additional bonuses in TND per month (if applicable)",null,null,null,null,null,{"$f":"'Factory Input Fields'!C32","v":0}]
[null,null,"SubTOTAL 2",{"$f":"SUM(D12:D17)","v":63.72},null,{"$f":"SUM(F12:F17)","v":63.72},null,{"$f":"SUM(H12:H17)","v":63.72},null,{"$f":"SUM(J12:J17)","v":63.72},null,{"$f":"SUM(L12:L17)","v":63.72},null,{"$f":"SUM(N12:N17)","v":63.72}]
[null,"Employer \nlabour\nrelated\non-cost","Pay roll tax employer 20.9%\nSocial security 16.7% \nTraining Tax 2%\nSocial homes 1%\nWork accident contribution 1.2%",{"$f":"(D11+D18)*20.9%","v":117.81748},0,124.60608489882856,0,142.57253795450472,0,149.66247784230455,0,154.60763320446068,0,165.73404224860914,0]
[null,null,"Severence Pay",{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$20/$H$4/12,0)","v":0},null,"Total amount paid per year for severence pay in TND per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C34","v":0}]
[null,null,"Any additional employer labour-related on-costs",{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,{"$f":"IFERROR($V$21/$H$4/12,0)","v":0},null,"Total amount paid per year for additional employer labour-related on-costs in TND per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C35","v":0}]
[null,null,"SubTOTAL 3",{"$f":"SUM(D19:D21)","v":117.81748},{"$f":"SUM(E19:E21)","v":0},124.60608489882856,0,142.57253795450472,0,149.66247784230455,0,154.60763320446068,0,165.73404224860914,0]
[null,"TOTAL Labour cost per worker in TND",null,{"$f":"D22+D18+D11","v":681.53748000000007},0,720.80744805111829,0,824.73779132534071,0,865.75088857103447,0,894.35707437412896,0,958.71989032807869,0]
[null,"Monthly capacity minutes",null,{"$f":"48*4.33*60-(('Factory Input Fields'!C22/12)*8*60)","v":11270.4},{"$f":"$E$4*4.33*60-('Factory Input Fields'!C22/12*'Factory Input Fields'!C24/6)*60","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},{"$f":"D24","v":11270.4},{"$f":"E24","v":0},"Regular working time: 48h/week x 4.33 x 60min MINUS public leave.\nOvertime: Actual OT/week x 4.33 x 60min MINUS public leave."]
[null,"Labour Minute Value TND",null,{"$f":"D23/D24","v":6.047145442930154E-2},{"$f":"IFERROR(E23/E24,0)","v":0},{"$f":"F23/F24","v":6.395579997614266E-2},{"$f":"IFERROR(G23/G24,0)","v":0},7.3177331002035481E-2,{"$f":"IFERROR(I23/I24,0)","v":0},7.6816340908134093E-2,{"$f":"IFERROR(K23/K24,0)","v":0},7.9354510432116776E-2,{"$f":"IFERROR(M23/M24,0)","v":0},8.5065294073686709E-2,{"$f":"IFERROR(O23/O24,0)","v":0}]
[null,"Monthly Labour Cost incl. in TND incl OT ",null,{"$f":"D23+E23","v":681.53748000000007},null,{"$f":"F23+G23","v":720.80744805111829},null,{"$f":"H23+I23","v":824.73779132534071},null,{"$f":"J23+K23","v":865.75088857103447},null,{"$f":"L23+M23","v":894.35707437412896},null,{"$f":"N23+O23","v":958.71989032807869}]
[null,"Monthly capacity minutes incl. OT ",null,{"$f":"D24+E24","v":11270.4},null,{"$f":"F24+G24","v":11270.4},null,{"$f":"H24+I24","v":11270.4},null,{"$f":"J24+K24","v":11270.4},null,{"$f":"L24+M24","v":11270.4},null,{"$f":"N24+O24","v":11270.4}]
[null,"Labour minute Value TND incl. OT ",null,{"$f":"D26/D27","v":6.047145442930154E-2},null,{"$f":"F26/F27","v":6.395579997614266E-2},null,{"$f":"H26/H27","v":7.3177331002035481E-2},null,{"$f":"J26/J27","v":7.6816340908134093E-2},null,{"$f":"L26/L27","v":7.9354510432116776E-2},null,{"$f":"N26/N27","v":8.5065294073686709E-2}]
[null,"Distribution per pay grade in %",null,{"$f":"'Factory Input Fields'!D18","v":0.01},null,{"$f":"'Factory Input Fields'!E18","v":0.22},null,{"$f":"'Factory Input Fields'!F18","v":0.25},null,{"$f":"'Factory Input Fields'!G18","v":0.19},null,{"$f":"'Factory Input Fields'!H18","v":0.21},null,{"$f":"'Factory Input Fields'!I18","v":0.12},null,{"$f":"SUM(D29:O29)","v":0.99999999999999989},"Must add up to 100%"]
[]
[null,"Weighted Labour Cost p/worker (based on Legal Minimum Wage) in TND",null,{"$f":"D26*D29+F26*F29+H26*H29+J26*J29+L26*L29+N26*N29","v":838.93150248901429}]
[null,"Total Capacity Minutes",null,{"$f":"D27","v":11270.4}]
[null,"Weighted Labour Minute Value INR (based on Legal Minimum Wage)",null,{"$f":"D31/D32","v":7.4436710541685686E-2}]
[null,"Weighted Labour Minute Value US$ (based on Legal Minimum Wage)",null,{"$f":"D33/B4","v":2.4011842110221188E-2}]