Paycheck Puzzles

This sequence introduces 9th-grade students to the mechanics of payroll taxes, the distinction between gross and net income, and the practical skills needed to navigate employment documentation like pay stubs and W-4 forms. Students will learn to calculate withholdings, decode tax acronyms, and audit paychecks for accuracy.

Gross vs Net Income

Students define and calculate gross pay based on hourly wages and hours worked, then contrast this with net pay. They explore the concept of mandatory versus voluntary deductions through a salary calculation activity.

Decoding the Pay Stub

Learners examine various formats of pay stubs to identify common acronyms like FICA, YTD, and OASDI. They participate in a scavenger hunt to locate specific data points on complex payroll documents.

Completing the W-4 Form

Students simulate the onboarding process for a new job by filling out a W-4 Employee's Withholding Certificate. They analyze how claiming different statuses or adjustments affects the tax withheld from a paycheck.

FICA Taxes Explained

This lesson focuses specifically on FICA taxes, explaining the purpose and funding structure of Social Security and Medicare. Students calculate the percentage rates applied to income and discuss the long-term societal benefits of these programs.

Verifying Paycheck Accuracy

In this culminating workshop, students are given a set of timecards and tax tables to audit a fictional employee's paycheck for errors. They must identify discrepancies in hours, rates, or tax calculations.