Grade 10 — Mathematics 10-3 › T3U10 Income

GRADE 10 · ALBERTAOUTCOME AB-MAT10-3-N2

L4 · Income Clinic

Learning goal

“I can take any pay situation from this unit - wage, salary, contract, commission, piecework, overtime, extras, deductions - choose the right model without being told which it is, and carry a paycheque all the way from schedule to net pay.”

Gross pay — everything earned before deductions (L1).
Net pay — gross minus total deductions (L3).
Time and a half / double time — overtime rates of 1.5x and 2x the base wage (L2).
Worked example

Worked example 1. A payslip shows gross pay of $880. Listed deductions: CPP at a given rate of 5% shown as $40, EI at a given rate of 2% shown as $17.60, income tax at a given rate of 10% shown as $88, and net pay shown as $734.40. Something is wrong - find it before trusting the net. Step 1: Check each percent line against the gross: CPP should be 0.05 x 880 = $44, not $40. EI: 0.02 x 880 = $17.60 (correct). Tax: 0.10 x 880 = $88 (correct). Step 2: Correct deductions = 44 + 17.60 + 88 = $149.60. Correct net = 880 - 149.60 = $730.40. Step 3: The printed net ($734.40) used the wrong CPP - a $4.00 error riding through the stub. Worked example 2. A worker earns $21/h and works 36 hours a week. She uses a spreadsheet to test a raise to $22.50/h before asking for it. Current gross: 21 x 36 = $756. With the raise: 22.50 x 36 = $810. The raise is worth $54 more per week - the "what if" number she takes into the conversation. Say it plainly: in the clinic, the first skill is verification - check every given figure against its own rule before you build on it.

Check yourself — explain it

Checking a payslip line by line works because...

Paired problem — example still visible

Test this line: gross $720, EI at a given rate of 2% shown as $14.40. -> 0.02 x 720 = $14.40 -> the line is correct

Faded completion — last step is yours

"Gross $720; tax at a given 10% = $72; CPP at a given 5% = $___; net with only these two deductions = 720 - (72 + ___) = $___" -> 36; 36; 612

Ready to practise?

10 scored questions with a 3-rung hint ladder. Mastery needs 8/10 plus both gate questions.