Through
Real-Life
Examples
Gross Pay
vs. Net
Pay
Lesson
Objectives
Differentiate
gross pay from
net pay using
real-life
scenarios
Compute net
pay given gross
pay and
deductions
Puzzle
Game –
Gross
Pay vs.
Net Pay
Word Guessing Challenge
FRANCIS C. SALINAS]
Instructions
You will be shown
different types of word
puzzles.
Guess the correct word
related to the topic.
Raise your hand if you
know the answer.
Let’s have fun and learn
at the same time!
Jumbled
Word –
Round 1
🧩 RSGSO PAY
💡 Hint: What you
earn before
deductions
Answer: GROSS
PAY
Jumbled
Word –
Round 2
🧩 TEN PAY
💡 Hint: Take-
home money
Answer: NET PAY
Jumbled
Word –
Round 3
🧩
NDOUTCDEISO
💡 Hint: These
reduce your
gross pay
Answer:
DEDUCTIONS
Jumbled
Word –
Round 4
🧩
SLECANAOLW
💡 Hint: Extra money
added to gross pay
(like transportation or
food)
Answer:
ALLOWANCES
Jumbled
Word –
Round 5
🧩 CIDEDNOTU
💡 Hint: Money
taken out for
contributions or
taxes
Answer:
DEDUCTION
Jumbled
Word –
Round 6
🧩 XAT
💡 Hint:
Government-
required deduction
from income
Answer: TAX
“If You’re given
20, 000 pesos
monthly salary
do you get
exactly that in
cash?
Your take-home
pay will be less
than 20, 000
pesos,
depending on
your deductions
and employer’s
payroll system.
Key
Definitions
Deductions: Mandatory or
voluntary amounts withheld
from gross pay.
Net Pay: Income after all
deductions.
Gross Pay: Total income
before deductions.
Examples of Deductions
- SSS Contribution
- PhilHealth Premium
- Pag-IBIG Fund
- Withholding Tax
- Loan Repayments (if any)
Sample Computation
Gross Pay: 20,000
₱
Deductions:
SSS: 800
₱
PhilHealth: 100
₱
Pag-IBIG: 300
₱
Tax: 1, 500
₱
Total Deduction: 2, 700
₱
Net Pay = 20,000 - 2, 700 = 17, 300.
₱ ₱ ₱
Sample Computation
Gross Pay: 25,000
₱
Deductions:
SSS: 1,125
₱
PhilHealth: 450
₱
Pag-IBIG: 100
₱
Tax: 2,000
₱
Total Deductions: 3, 675
₱
Net Pay = 25,000 - 3,675 = 21,325
₱ ₱ ₱
Activity
Compute the net pay:
Gross Pay: _________
Deductions:
SSS:
PhilHealth:
Pag-IBIG:
Tax:
Total Deduction:_______
Net Pay:___________
Understanding
Tax
Deductions
Tax is deducted from your gross
income based on your salary bracket.
Example:
If your monthly gross pay
is 25,000, and you're in
₱
the 10% tax bracket:
Tax = 25,000 × 10% = 2,500
₱ ₱
Some individuals qualify for tax
exemptions (e.g., minimum wage
earners).
Always check the latest BIR tax
table for accurate computation.
Quiz
Time!
You may use a calculator.
Prepare to compute and explain
your answers.
Answer the following questions
based on today’s lesson.
Quiz
Question
1
1. John has a gross pay of
20,000. His deductions are:
₱
- SSS: 800
₱
- PhilHealth: 300
₱
- Pag-IBIG: 100
₱
- Tax: 1,500
₱
Compute his net pay.
Quiz
Question
2
2. John has a gross pay of
37,500. His deductions are:
₱
- SSS: 990
₱
- PhilHealth: 350
₱
- Pag-IBIG: 150
₱
- Tax: 1,700
₱
Compute his net pay.
Quiz
Question
3
3. Which of the following is NOT
a standard deduction from
gross pay?
A. SSS
B. Pag-IBIG
C. Mobile Load Allowance
D. PhilHealth
Quiz
Question
4
4. Anna earns a
gross pay of
30,000. If her
₱
total deductions
amount to
5,200, What is
₱
her net pay?
Quiz
Question
5
5. James
earns a gross
pay of
28,000. If
₱
her total
deductions
amount to
3,200, What
₱
is his net pay?

5 General Mathematics Gross Pay Vs Net Pay.pptx