AM ESOL Online 4-03-24 Agenda Unit: Money - Paying Taxes -Income and Payroll Taxes --Read a Pay Stub --Practice reading and writing numbers -Prepositions of Place - continued --Common prepositions of place --Create sentences using prepositions ======================= Class Introduction Reading Vian etc. etcetera et cet er a etc., etc., etc., etcetera, etcetera, etcetera blah, blah, blah ========================= News: Calendar ========================= Income and Payroll Taxes Source: TV411, https://www.tv411.org/finance/earning-spending/reading-pay-stub/activity/3/3 Reading a Pay Stub - Introduction Knowing the difference between gross and net pay is the key to understanding your pay stub. Gross pay is the money you earned before paying taxes and other deductions. Net pay, also known as take-home pay, is the money you’re left with after deductions are taken out. Vocabulary: pay stub /s pay check /s paycheck /s ----------------------- key to understanding key? Key is something we use to unlock or open a door, a car door. You need a key to open the door. --------------------- Key to understanding Key = important/the one thing you need to know/open the door to comprehension key (adj) important crucial - very important central essential basic fundamental ---------------------- Gross gross = total gross pay = total money 'before' taxes and deductions ---------------------- Net net pay = the money 'after' taxes and deductions 'left with' = the amount of money 'after' taxes and deductions money 'left with' you = money you have 'after' taxes and deductions. The hurricane was so strong that it blew the roof off his house. He was 'left with' a house with no roof. left with -------------------------------- taken out (= withdraw/al/withdrew) Your company 'takes out' money from your paycheck /pay stub to pay your Social Security portion in advance and you Federal and State taxes in advance. to take /s /-ing out taken out Withhold tax withhold /s /-ing withheld (past) Questions? Ama [My paycheck is smaller than my total pay. My company takes money from my paycheck?] Yes. Your company takes the taxes and deductions from your money for you - so you do not have to 'figure it out' for yourself. The company 'withholds' taxes and other deductions for you. Example: Gross Pay: $200 = total'before' deductions Deductions: Taxes Federal State Soc Sec Health Plan Union Dues /Fees Net Pay: ____? = total 'after' deductions --------------------------------- Reading Pay Stub - Activity 3 of 3 Gross: $775.00 Deductions: - 223.45 ==================== Net Pay: $551.55 Deduct = Subtract Stephane Numbers $112 one-hundred and twelve dollars $425 four-hundred and twenty-five dollars Gross: $537.00 (to get the total Gross) Deductions: $112.00 (add deductions) =================== Net Pay: $425.00 (add net pay) Vian Gross Pay: $700.00 Net Pay: $525.00 ====================== Deductions = $175.00 deduct /s /-ing (verb) de duct dee duhkt deducted (past) de duc ted de duhk tehd deduction (noun) de duc tion de duhk tshun $525 five-hundred and twenty-five dollars $175 one-hundred and seventy-five dollars ---------------------------------------- Ana $13.25 thirteen dollars and twenty-five cents $90.72 ninety dollars and seventy-two cents ------------------------- $13.25 p/hr x 40 hrs. = $530.00 $530.00 Five-hundred and thirty dollars Gross: $530.00 total 'before' deductions Deductions - 90.72 =================== Net Pay: $439.28 total 'after' deductions $439.28 four-hundred, thirty-nine and twenty-eight cents ========================================= BREAK 10:03 - 10:23 ========================================= Satyendra Larissa Gross Pay: $950.00 Deductions: 171.00 ==================== Net: $779.00 Calculate 18% 171 divided by 950 = percentage of income deducted 950 less/subtract 18% = 171 $950 nine-hundred, fifty dollars $171 one-hundred, seventy-one dollars We will focus on reading a pay stub more in our next class. ============================= Prepositions of Place - continued Source: ellii, Prepositions of Place - Fun Grammar Lessons Prepositions of Place answer the question "Where?". Where is the school? The school is 'on' Chatham Street. Where are the students? The students are 'in' school today. ---------------------- Vocabulary review (Individual responses) Common Prepositions of Place: above in front of under in next to between on across from behind near ----------------------------- Vian Where is the picture? above The picture is above the bed. --------------------- Valerie Where is the rug? in front of The rug is in front of the tv table. -------------------- Satyendra Where is the rug? under The rug 'is' under the table. coffee table ------------------ Larissa Where are the dishes? in /inside The dishes are in/inside the cupboard/cabinet. in/inside similar ----------------------- Diturie next to The side table is next to 'the' chair. chair arm chair lounger chair Lazy Boy (the seat goes backward and you can put your feet up) ------------------------- Eliana Where is the kettle? between toaster kettle microwave The kettle is between the toaster and the microwave. toast er /makes toast / toasts the bread teach er / teaches --------------------- Ana Where is the dog? on The dog is sitting on the sofa. sofa couch ------------------------ Ama Where is the cat? behind The cat is behind the table. the + noun + verb + preposition + the noun ------------------------- Vian Where is the stove? across from The stove is across from the cabinet. cabinet double door refrigerator --------------------------- Valerie The tv is near the radio. -------------------------------- Completed Matching A & B Completed making a complete sentence using the preposition. 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