Mathematics Standard • Year 11 • Module 3 • Lesson 6
Deductions and Net Pay
Practise HSC-style writing on deductions and net pay — multi-mark short answers and one structured extended response.
1. Short-answer questions
1.1 A worker has gross weekly pay $1,820.00 and total deductions $456.20. Calculate the net pay. 2 marks Band 3
1.2 An employee's ordinary fortnightly earnings are $3,640.
(a) Calculate the employer's super contribution at 11.5%.
(b) Calculate the total fortnightly cost to the employer (wages + super). 3 marks Band 3-4
1.3 A worker earns $1,560 gross per week. PAYG tax is withheld at 22% of gross. She also has $34 weekly union fees and $80 salary sacrifice super.
(a) Calculate her total weekly deductions.
(b) Calculate her net weekly pay.
(c) A friend says "Your employer also pays super on top — that means your net pay is even higher than $1,560 minus deductions." Explain in one sentence why the friend is wrong. 4 marks Band 4
2. Extended response
2.1 Jaspreet works as a logistics coordinator earning $35.00/hr. The pay information for one fortnight is:
Ordinary hours: 76 at $35.00/hr.
Overtime: 4 hours at time-and-a-half.
First-aid allowance: $24 (flat, one-off this fortnight).
PAYG tax withheld: $652.00.
Union fees: $26.00.
Salary sacrifice super: $120.00.
Employer super guarantee: 11.5% of ordinary time earnings (76 × $35.00).
(a) Calculate Jaspreet's gross fortnightly pay.
(b) Calculate her net fortnightly pay.
(c) Calculate the employer's super contribution for the fortnight (based on ordinary time earnings only, not overtime).
(d) Calculate the total fortnightly cost to the employer (gross pay + employer super). Then write a one-sentence comment that explains why the employer's true cost is significantly higher than Jaspreet's net pay. 7 marks Band 5-6
Explicit marking criteria
Part (a) — 2 marks
• 1 mark — correct ordinary + overtime.
• 1 mark — adds first-aid allowance to gross.
Part (b) — 2 marks
• 1 mark — sums PAYG + union + salary sacrifice as total deductions.
• 1 mark — correct net = gross − total deductions.
Part (c) — 1 mark
• 1 mark — employer super = (76 × $35.00) × 0.115 applied only to ordinary time earnings.
Part (d) — 2 marks
• 1 mark — total cost = gross pay + employer super (does NOT subtract employee deductions).
• 1 mark — clear comment explaining net pay differs from employer cost because tax/super/etc. are paid by the employer on behalf of the worker but reduce the worker's take-home.
Your response:
Stuck? Three separate totals to write: Gross (worker's earnings), Net (worker's take-home), Employer cost (employer's outlay). Don't confuse them.How did this worksheet feel?
What I'll revisit before next class:
1.1 — Net pay (2 marks)
Sample response. Net = $1,820.00 − $456.20 = $1,363.80.
Marking notes. 1 mark — correct subtraction shown. 1 mark — correct dollar with units. Bare answer scores 1/2.
1.2 — Employer super + total cost (3 marks)
(a) Sample response. Super = $3,640 × 0.115 = $418.60.
(b) Sample response. Total cost = $3,640 + $418.60 = $4,058.60.
Marking notes. 1 mark — correct 11.5% as decimal (0.115). 1 mark — correct super calculation. 1 mark — total cost adds (not subtracts) super to wages. Common error: using 1.15 gives $4,186 — wrong, that's a 15% increase.
1.3 — Percentage tax + employer-super misconception (4 marks)
(a) Sample response. PAYG = $1,560 × 0.22 = $343.20. Total = $343.20 + $34 + $80 = $457.20.
(b) Sample response. Net = $1,560 − $457.20 = $1,102.80.
(c) Sample response. The friend is wrong. Employer super is paid by the employer directly to the super fund — it never lands in the worker's bank account and does not increase her net (take-home) pay.
Marking notes. (a) 1 mark — correct tax. 1 mark — correct total deductions. (b) 1 mark — correct net. (c) 1 mark — clearly identifies "wrong" AND explains employer super is paid to the fund, not the worker.
2.1 — Jaspreet full payslip + employer cost (7 marks): sample Band-6 response with annotations
Sample Band-6 response.
(a) Gross fortnightly pay.
Ordinary = $35.00 × 76 = $2,660.00.
OT rate = $35.00 × 1.5 = $52.50/hr; OT pay = $52.50 × 4 = $210.00. [1 mark — ordinary + overtime correctly calculated.]
Gross = $2,660.00 + $210.00 + $24.00 (first-aid allowance) = $2,894.00. [1 mark — allowance added to gross.]
(b) Net fortnightly pay.
Total deductions = $652.00 + $26.00 + $120.00 = $798.00. [1 mark — sum of three deductions.]
Net = $2,894.00 − $798.00 = $2,096.00. [1 mark — gross − deductions.]
(c) Employer super (ordinary time earnings only).
Ordinary time earnings = $2,660.00 (NOT $2,894 — overtime and allowance excluded).
Employer super = $2,660.00 × 0.115 = $305.90. [1 mark — applied 11.5% to ordinary time earnings only.]
(d) Total fortnightly employer cost.
Total cost = $2,894.00 (gross pay) + $305.90 (employer super) = $3,199.90. [1 mark — adds employer super to gross pay; does NOT subtract employee deductions.]
Comment. The employer's cost ($3,199.90) is much higher than Jaspreet's net pay ($2,096.00) because the employer still pays for the PAYG tax, union fee and salary sacrifice (these come out of gross before reaching Jaspreet's bank), AND the employer additionally pays the 11.5% super on top of gross. [1 mark — explains the gap between employer cost and worker's take-home.]
Total: 7/7.
Band descriptors for marker.
Band 3: Calculates gross correctly but does not progress to net or subtracts employer super from gross. ≈ 2-3 marks.
Band 4: Gross + net correct, but employer super applied to the full $2,894 (not ordinary time earnings) or employer cost incorrectly subtracts employee deductions. ≈ 4-5 marks.
Band 5: Full calculation with employer super on ordinary earnings only, but the (d) comment is missing or generic. ≈ 6 marks.
Band 6: Complete: gross, net, employer super (on ordinary earnings), employer cost (gross + super, NOT minus deductions), AND a clear comment explaining the gap. 7/7.