Class 3 III Nueva Ecija Malilay, Joane
Class 3 III Nueva Ecija Malilay, Joane
GENERAL
Learning Area MATHEMATICS Grade Level 11
Learning The learners solve problems involving salaries, wages, benefits, and deductions (tax
Competencies computations, overtime pay, and gross and net incomes) using appropriate technology.
III. CONTENT
CALCULATING GROSS, NET EARNINGS AND DEDUCTIONS
IV. PROCEDURES
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.
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;
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?
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.
VI. REFLECTION
Prepared by:
JOANE R. MALILAY
SDO- Nueva Ecija