Your First Payslip: Gross vs Net
A fictional job pays €12 an hour for 5 hours — that is €60 gross. So why does the payslip show €51?
Ready-to-print worksheets
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In the year workbook
My Money YearThis lesson has a companion in the printable year workbook: pupil pp. 154–155, teacher companion p. 125.
Learning objectives
- Calculate gross pay for five hours at €12 (5 × €12 = €60)
- Subtract the fictional €9 deduction to find net pay (€60 − €9 = €51)
- Explain why the €9 deduction should not be assumed to apply to every real worker
Vocabulary
- Gross
- Your full pay before anything is taken out.
- Net
- The pay you actually keep after deductions.
- Deduction
- Money taken out of your pay, such as tax.
- Tax
- Money people pay to the government for shared things we use.
- Contribution
- A share you pay towards something shared, like public services.
Materials
Minute-by-minute flow
7′
Hook
Teacher does
Read the story: a fictional job pays €12 per hour for 5 hours and the teaching payslip shows one simplified €9 deduction — not an actual tax rate or legal payslip. Ask which card facts are known and what to find out.
Students do
Say the rate is €12, the hours are 5 and the deduction is €9.
13′
Model
Teacher does
Think aloud through task 1: calculate gross pay for five hours — 5 × €12 = €60.
Students do
Work out the €60 gross.
22′
Practise
Teacher does
Set tasks 2 and 3: subtract the €9 deduction for net pay, then label gross €60, deduction €9 and net €51 and name one shared service real taxes or contributions can help fund.
Students do
Show €60 − €9 = €51 and name a service such as schools, roads or health services.
12′
Discuss
Teacher does
Surface the misconception: do not infer a tax percentage or make a real-world payslip claim from this fictional card.
Students do
Explain the €9 is a classroom figure, not a rule.
6′
Exit
Teacher does
Pose the reflection: why should you not assume the €9 deduction applies to every real worker?
Students do
Say actual rules depend on country, situation and current law — this is only a simplification.
Check for understanding
Can the learner reach €60 gross and €51 net, and explain that the €9 deduction is a classroom figure, not a real tax rule?
Exit ticket
Gross is €60, net is €51, and the €9 difference is a fictional deduction because real rules depend on…
Support
Provide a three-line payslip with the gross amount prefilled.
Stretch
Compare 4 hours at €14 with the same fictional €9 deduction: gross €56, net €47.
Home connection
Mark the gross, deduction and net lines on the fictional payslip, and note one assumption you would need to check before trusting a real payslip figure.