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Class 3 III Nueva Ecija Malilay, Joane

This lesson plan for Grade 11 Mathematics focuses on teaching students about business and finance, specifically in calculating salaries, wages, deductions, and employee benefits. Students will engage in various activities, including case studies and real-life scenarios, to apply their knowledge using technology like spreadsheet software. The plan includes assessments to evaluate students' understanding of gross and net earnings, mandatory deductions, and financial decision-making.
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0% found this document useful (0 votes)
28 views3 pages

Class 3 III Nueva Ecija Malilay, Joane

This lesson plan for Grade 11 Mathematics focuses on teaching students about business and finance, specifically in calculating salaries, wages, deductions, and employee benefits. Students will engage in various activities, including case studies and real-life scenarios, to apply their knowledge using technology like spreadsheet software. The plan includes assessments to evaluate students' understanding of gross and net earnings, mandatory deductions, and financial decision-making.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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LESSON PLAN

GENERAL
Learning Area MATHEMATICS Grade Level 11

Semester 1ST Quarter 1

I. OBJECTIVES (Identifying the Goals)

The learners demonstrate knowledge and understanding of business and finance


through problems involving earning money, buying, and selling and to equip
Content Standard learners on the computation of employee benefits, salaries and deductions for a
healthy and transparent employee- employer relationship as a they became the
future workforce of the community.
By the end of the quarter, the learners are able to conduct a case study on payrolls to
compute salaries, wages, deductions, and income for different employee profiles.
Performance Learners describe and present how they use their knowledge on computation of
Standard employee benefits, salaries and deductions through the use of technology to for a healthy
and transparent employee- employer relationship as they became the future workforce
of the community.

Learning The learners solve problems involving salaries, wages, benefits, and deductions (tax
Competencies computations, overtime pay, and gross and net incomes) using appropriate technology.

II. REFERENCES https://dataon.ph/train-law-income-tax-rates-2025/,


and MATERIALS https://www.bir.gov.ph/WithHoldingTaxhttps://
www.investopedia.com/terms/g/gross_earnings.asp

(These shall be accomplished per lesson/topic/competency)

III. CONTENT
CALCULATING GROSS, NET EARNINGS AND DEDUCTIONS

Specifically, learners will be able to:


1. Calculate the gross, net earnings and deductions
2. Calculate mandatory deductions such as income tax, SSS/GSIS, PhilHealth, and
IV. OBJECTIVES Pag-IBIG contributions.
3. Use spreadsheet software (e.g., Microsoft Excel or Google Sheets) to create
salary computation.
4. Apply the concept in real life scenarios.

IV. PROCEDURES

Activity 1: MY DREAM JOB


Guide questions;
A. Activating Prior
Knowledge 1. What is your dream job?
2. How much is your dream salary?
3. How much is your dream net pay?
The teacher will then emphasize that in order to arrive on that net pay there are
deductions that come right away and will present the following logos to the class.
Activity 2: Logo Quiz!

The teacher will present the following logos to the student and will highlight the
importance of those institutions in computing net pay as a future workforce of the
community. Emphasize to the learners that one day they will either receive a payslip or
prepare one and the importance of understanding how much they actually earned and
check if they are being paid fairly, and even avoid scams. By the end of this unit, you
will be asked to complete a performance task where you'll apply everything you've
learned in a real-life scenario.

Activity 3: COMPLETE ME!


Problem: Jun S. Ramos is a supervisor in SM Store. He work 22 days a month with a
basic salary of P35,856 and rice allowance of P2,500 and a relocation allowance of
P1,500 and has a private loan in BDO amounting 3,500 per month. How much is his net
pay if he was absent for 2 days but rendered 6 hours of overtime on Sunday which is
also his restday. Compute for the following;
A. Total earnings
B. Overtime pay
C. Total allowance
a. SSS Contribution
b. Philhealth Contribution
c. PAG-IBIG
d. Witholding tax
B. Instituting New e. Total Deductions
Knowledge f. Net Pay
Activity 4: “Your Dream Job, Your First Paycheck”

Imagine you just been hired on your dream job as an accountant at a well-known
company. Your employment contract offers a monthly basic salary of ₱45,000 with a 22
day working days per month. In your first month, you worked 8 hours of overtime which
falls on a regular holiday. However, you also had to take one day of unpaid leave, and
apart from this, you are paying off a private loan for a laptop, which is deducted from
your salary at ₱1,000 per month. Compute for the following;

a. Compute for government mandatory deductions (SSS, Philhealth, PAG-IBIG)


b. Compute for total deduction
c. Compute for net pay

Guide questions:
C. Demonstrating
Knowledge and Skills
1. How did working overtime help your earnings?
2. How did your absence and loan affect your pay?
3. Based on your net income, what financial decisions would you make — save,
spend, or invest?

Additional Activity: “MY FRIENDS GOALS”

Think of your three (3) friends. Assume that they have just landed their first jobs after
graduation. They’re excited to earn and save, but both had different experiences during
their first month — some good, some challenging. As their friend and an Excel whiz,
you’ve offered to help them compute their gross pay, deductions, and net income using
Microsoft Excel or Google Sheets. Make your assumptions of their basic salary,
allowances, overtime, absenses and loans. Compute for mandatory deductions, gross
pay, net pay, withholding tax. Present your answer in Microsoft excel.

Quiz: Read and solve the problem below (15points)


Problem: Bella Almores is a newly hired Administrative Officer at a private
logistics company. Her monthly basic salary is ₱37,000, and she is entitled to a
monthly transportation and meal allowance of ₱2,500. This month, she rendered
12 hours of overtime on Sunday which is also her restday. However, she was also
V. ASSESSMENTS
absent for 2 days without pay. The company follows a 22-day work month, and
absence deductions are based on a pro-rated daily rate. She is also repaying a
personal loan from the company with a fixed monthly deduction of ₱1,500.
Using the information above, compute Anna's net pay for the month. Include all
earnings and deductions, then summarize the details in a payslip-style paragraph

VI. REFLECTION

Prepared by:

JOANE R. MALILAY
SDO- Nueva Ecija

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