Tax, super and pay slips
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Introduction
In this activity, students learn how to check that their employers are meeting their responsibilities in relation to paying the correct amount of tax and super on their behalf. In doing so, they learn that employees also have responsibilities to check their pay slips regularly.
This activity contributes to the following outcomes.
A student:
- applies consumer, financial, economic, business, legal, political and employment concepts and terminology in a variety of contexts COM5-1
- analyses the rights and responsibilities of individuals in a range of consumer, financial, economic, business, legal, political and employment contexts COM5-2
- evaluates options for solving problems and issues COM5-5
- researches and assesses information using a variety of sources COM5-7
- works independently and collaboratively to meet individual and collective goals within specified timeframes COM5-9.
Related Life Skills outcomes: COMLS-4, COMLS-5, COMLS-10, COMLS-13
Content descriptions
Core 3: Employment and Work Futures
Rights and responsibilities in the workplace
Students:
- discuss employer responsibilities to workers and the government, for example superannuation, paid parental leave, pay as you go (PAYG) withholding, income tax, company tax or the Goods and Services Tax (GST) (ACHEK042).
Option 5: Law in Action
Rights and responsibilities of individuals
Students:
- examine the rights and responsibilities of individuals in a range of situations, including:
- commercial, family and work situations.
Resolving disputes
Students:
- discuss the range of options for dispute resolution, including:
- the role of law enforcement agencies, for example, police, the Australian Taxation Office, and courts and tribunals
Teacher resources
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Weekly tax tables
Moneysmart employer contributions calculator
Student learning resources
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Tax, super and pay slips
Checking pay slips
Using the Moneysmart employer contributions calculator
Suggested activity sequence
This sequence is intended as a framework to be modified and adapted by teachers to suit the needs of a class group. If you assign this activity to a class, your students will be assigned all student resources on their 'My learning' page. You can also hand-pick the resources students are assigned by selecting individual resources when you add a work item to a class in 'My classes'.
Part A: Income tax
- Ask students if they have a job and receive a pay slip. How often and if they check it? What do they check?
- As a class, read the ‘income tax’ and ‘how do you pay tax’ sections of the explainer, clarifying terms and concepts. Alternatively, students read these sections of the explainer individually or in pairs and take notes using the Cornell note taking system.
- Demonstrate to students how to access weekly tax tables on the ATO website.
- Explain the difference between the tax-free threshold and no tax-free threshold.
- Students complete part 1 of the worksheet.
- Invite students to share their responses.
Part B: Superannuation Guarantee
- As a class, read the ‘superannuation guarantee contribution’ section of the explainer. Alternatively, students read these sections of the explainer individually or in pairs and take notes using the Cornell note taking system.
- Demonstrate to students how to use the moneysmart employer contributions calculator.
- Students complete part 2 of the worksheet.
- Discuss why it is important to know if you are eligible for the super guarantee contribution. Use the example of Suzie from the worksheet if necessary.
Part C: Pay slips
- As a class, read the pay slips section of the explainer. Alternatively, students read these sections of the explainer individually or in pairs and take notes using the Cornell note taking system.
- Students complete part 3 of the worksheet.
Part D: Develop advice
- Use a grouping strategy to organise students into groups of 4.
- Groups complete part 4 of the worksheet.
- Post group products on the wall and conduct a gallery walk so all students can view the products of other groups.
- Students write a short statement (no more than 150 words) outlining the steps an individual should take to protect and assert their rights to superannuation.