The difference between gross pay (what's earned) and net pay (what's left after taxes are taken out), plus kinds of tax and adding sales tax to a price.
Gross pay is hours × pay per hour. Subtract every tax to find net pay. For sales tax, find the tax on each dollar of the price, then add it to the price for the total.
gross payall the money earned, before taxes
net paywhat's left after taxes: take-home pay
income taxtax paid on money earned
payroll taxtaken from pay for Social Security and Medicare
sales taxadded to the price of things you buy
Watch for: Mixing up gross and net: net pay is the smaller amount. Taking away only one of the taxes on the pay stub. Giving the tax as the answer when the question asks for the total paid.
At home: Look at a store receipt together and find the sales tax line. Ask what the total would have been without it.
Sample sheet and answer key
Luna's Space Adventure
Grade 5 · Pay and taxes · 5.10B
NameDate
Astronaut Luna is exploring a far-off corner of space. Solve each problem to help Luna's mission go smoothly!
Which tax?
Circle the kind of tax each one is.
Paid at the register on top of a game's priceIncomePayrollSalesProperty
Paid on a whole year's earnings, on a tax returnIncomePayrollSalesProperty
Paid each year on a house a family ownsIncomePayrollSalesProperty
Taken from each paycheck for Social SecurityIncomePayrollSalesProperty
Sales tax
Tax here is 6¢ on every dollar. Tax = price × 6¢.
Item
Price
Tax
Total
Lamp
$30.00
Headset
$46.00
Backpack
$33.00
Soccer ball
$19.00
Skateboard
$49.00
A pay stub
Gross pay is what you earn. Net pay is what's left after taxes.
Zed's pay stub
Amount
Gross pay: 20 hours × $17
Income tax
$20
Payroll tax
$20
Net pay
Taxes in all?
Net pay for 2 weeks?
Sheet
Luna's Space Adventure
Grade 5 · Pay and taxes · 5.10B
Answer key
Astronaut Luna is exploring a far-off corner of space. Solve each problem to help Luna's mission go smoothly!
Which tax?
Circle the kind of tax each one is.
Paid at the register on top of a game's priceIncomePayrollSalesProperty
Paid on a whole year's earnings, on a tax returnIncomePayrollSalesProperty
Paid each year on a house a family ownsIncomePayrollSalesProperty
Taken from each paycheck for Social SecurityIncomePayrollSalesProperty
Sales tax
Tax here is 6¢ on every dollar. Tax = price × 6¢.
Item
Price
Tax
Total
Lamp
$30.00
$1.80
$31.80
Headset
$46.00
$2.76
$48.76
Backpack
$33.00
$1.98
$34.98
Soccer ball
$19.00
$1.14
$20.14
Skateboard
$49.00
$2.94
$51.94
A pay stub
Gross pay is what you earn. Net pay is what's left after taxes.
Zed's pay stub
Amount
Gross pay: 20 hours × $17
$340
Income tax
$20
Payroll tax
$20
Net pay
$300
Taxes in all?$40
Net pay for 2 weeks?$600
Answer key
New problems every time, three levels (gentle, core and stretch), themes to pick from, a second page if you want one. Each sheet comes with an answer key and a one-page guide for grown-ups.
