Payroll Pros Pacing Guide Payroll Pros
Extended Unit Pacing Guide
Duration: 2.5 Weeks (13 Days)
Class Length: 70 Minutes
Revised Topic Spacing
This revised schedule splits each major compensation topic across multiple days to allow for initial instruction followed by deep-dive application labs and numeracy reinforcement. Each "Topic block" includes dedicated time for skill sharpening and "real-world" simulation.
Day Topic focus Detailed Daily Plan 1 Gross Pay Intro Decimal Numeracy Instruction: Decimal operations & money rounding. Definition of Gross Pay. Calculating simple hourly earnings (Base Rate × Hours). 2 Overtime 1.5x Instructional Lab Instruction: The "40-hour Rule." Calculating time-and-a-half multipliers. Guided practice on separating regular vs. OT hours. 3 Premium Pay Application Day Instruction: Double-time (2x) for holidays and Sundays. Activity: "The Weekend Rush" practice set combining Reg, 1.5x, and 2x pay. 4 Timecard Titans Minutes to Decimals Instruction: Converting minutes (MM/60) to decimal hours. Practice reading military vs. standard time. Initial timecard entries. 5 Punch Clock Lab Simulation Lab Extended Activity: Manage a weekly payroll for 5 employees. Audit timecards for errors and calculate weekly totals for the whole team. 6 Piece-Rate Basics Manufacturing Math Instruction: Straight piecework pay. Pros/Cons for workers vs. owners. Practice: Units produced × Rate per unit. 7 Piecewise Functions Algebraic Tiers Instruction: Differential piece-rate. Introduction to piecewise function notation \( f(x) \). Calculating pay through tiered production quotas. 8 Production Factory Interactive Lab Application: Simulation using units produced in class (e.g., folding paper cranes/planes) to calculate piecewise earnings for "factory workers." 9 Commission Quest Percent Mastery Skill Sharpener: Percent to Decimal. Instruction: Straight commission on sales. Activity: "The Real Estate Agency" practice set. 10 Graduated Tiers Incentive Math Instruction: Graduated commission structures. Calculating multi-tiered incentives. Practice: Software sales representative scenarios. 11 Salary & Fractions Pay Period Logic Instruction: Annual Salary vs. Pay Periods. Fractions of a year (52, 26, 24, 12). Calculating semi-monthly vs. bi-weekly differences. 12 Mastery Countdown Cumulative Review Activity: "Payroll Pros Showdown" interactive review game. Final Q&A. Clarifying common pitfalls (minutes vs. decimals). 13 Unit Assessment Final Demonstration Summative Assessment covering all compensation structures. Review of test results and intro to next unit (Budgeting/Taxes).
Core Skill
Gross Pay
Core Skill
Time-and-a-Half
Core Skill
Piece-Rate
Core Skill
Commission
Hourly and Overtime Slides THE PAYDAY PRIMER
Hourly Pay & Business Numeracy
Business Math
Unit 1: Foundations
Skill Sharpener: Decimals
Money Math Fundamentals
Rule of Two
In business math, we almost always round to two decimal places.
$12.5678 $12.57
Quick Check
$14.205 → $14.21
$8.991 → $8.99
$112.5 → $112.50
Percentages to Decimals
"Move the dot two spots to the left!"
Tax Rate
7.5%
0.075
Overtime
150%
1.5
Gross Pay
The Starting Number
"The total amount of money you earn before any taxes or deductions are taken out."
Hourly Rate
$18.50
×
Hours Worked
40
=
Gross Pay
$740.00
Overtime: 1.5x Pay
Extra Hours, Extra Cash
The "Over 40" Rule
Most hourly employees receive overtime pay for any hours worked beyond 40 hours in a single week.
The Multiplier
Rate × 1.5
Scenario: The Weekend Rush
Base Rate: $16.00 /hr
Total Hours: 45 hours
Step 1: Regular Pay
40 × $16 = $640
Step 2: OT Pay
5 × ($16 × 1.5) = $120
Total Gross Pay
$760.00
Double Time (2x)
Premium Holiday & Weekend Pay
Sometimes, companies pay double the regular rate for working on:
Federal Holidays
Sundays
Over 60 hours/week
PRO TIP!
The Double Calculation
Hourly Rate
$20.00
Double Time Rate
$40.00 /hr
Payday Practice Worksheet Payday Practice
Gross Pay & Overtime Calculations
Student Name:
Date:
Skill Sharpener: Decimals & Percents
Round to 2 decimals
$15.678 → _____
Convert to decimal
1.5% → _______
Find 1.5 × $18.50
_______
Convert to decimal
150% → _______
1 Straight Hourly Gross Pay
Q1
Alex works as a junior accountant for $22.40 per hour. Last week, Alex worked 38 hours. What is the total gross pay?
$
Q2
Sam earns $15.75 per hour. If Sam works 40 hours this week, how much is the gross pay?
$
2 Overtime: Time-and-a-Half (1.5x)
Remember: Calculate Regular Pay (40 hrs) and OT Pay (Hours over 40) separately.
Q3: Marcus works at a logistics firm earning $19.00/hour. During a busy week, he works 47 hours.
Regular Pay (40h)
OT Pay (7h @ 1.5x)
Total Gross Pay
Q4: Jada earns $25.50/hour and worked 52 hours this week. Show your steps below.
Work Space
Total Gross Pay:
$
The Holiday Double-Down
Taylor earns $20.00/hour. This week, she worked 40 regular hours and 8 hours on a public holiday (paid at Double Time).
Regular Calculation
40 × $20.00 = $800.00
Holiday Calculation
8 × $_______ = $_______
Total Gross Pay
$
Payday Practice Worksheet Payday Practice
Gross Pay & Overtime Calculations
Student Name:
Date:
Skill Sharpener: Decimals & Percents
Round to 2 decimals
$15.678 → _____
Convert to decimal
1.5% → _______
Find 1.5 × $18.50
_______
Convert to decimal
150% → _______
1 Straight Hourly Gross Pay
Q1
Alex works as a junior accountant for $22.40 per hour. Last week, Alex worked 38 hours. What is the total gross pay?
$
Q2
Sam earns $15.75 per hour. If Sam works 40 hours this week, how much is the gross pay?
$
2 Overtime: Time-and-a-Half (1.5x)
Remember: Calculate Regular Pay (40 hrs) and OT Pay (Hours over 40) separately.
Q3: Marcus works at a logistics firm earning $19.00/hour. During a busy week, he works 47 hours.
Regular Pay (40h)
OT Pay (7h @ 1.5x)
Total Gross Pay
Q4: Jada earns $25.50/hour and worked 52 hours this week. Show your steps below.
Detailed Work Space
Total Gross Pay:
$
The Holiday Double-Down
Taylor earns $20.00/hour. This week, she worked 40 regular hours and 8 hours on a public holiday (paid at Double Time).
Regular Calculation
40 × $20.00 = $800.00
Holiday Calculation
8 × $_______ = $_______
Total Gross Pay
$
Payday Practice Worksheet v3 Payday Practice
Gross Pay & Overtime Basics
Name:
Date:
Skill Sharpener
Round to 2 decimals
$15.678 → _____
Percent to decimal
1.5% → _______
1.5 × $18.50
_______
Percent to decimal
150% → _______
1 Straight Hourly Gross Pay
Q1. Alex earns $22.40 per hour and worked 38 hours last week. Calculate the total gross pay.
$
Q2. Sam earns $15.75 per hour . If Sam works exactly 40 hours , what is the gross pay?
$
2 Overtime: Time-and-a-Half (1.5x)
Calculate Reg Pay (40h) and OT Pay (Hours > 40) separately.
Q3. Marcus earns $19.00/hour . This week he worked 47 hours .
Regular Pay (40h)
$
OT Pay (7h @ 1.5x)
$
Total Gross Pay
$
Q4. Jada earns $25.50/hour and worked 52 hours this week. Show your steps below.
Work Area (Step-by-Step)
Total Gross Pay:
$
The Holiday Challenge
Taylor earns $20.00/hour . She worked 40 regular hours and 8 holiday hours (at Double Time ).
Regular: 40 × $20.00
$800.00
Holiday: 8 × (Double Rate)
$
Final Total Gross Pay
$
Hourly and Overtime Slides v3 The Payday Primer
Hourly Pay & Business Numeracy
Business Math
Unit 1 Foundations
Skill Sharpener: Decimals
Money Math Fundamentals
Rule of Two
In business math, we almost always round to two decimal places.
$12.5678 $12.57
Quick Check
$14.205 → $14.21
$8.991 → $8.99
Percentages to Decimals
"Move the dot two spots to the left!"
Tax Rate
7.5%
0.075
Overtime
150%
1.5
Gross Pay
The Pre-Tax Total
"The total amount of money earned before any taxes or deductions are removed."
Hourly Rate
$18.50
×
Hours Worked
40
=
Gross Pay
$740.00
Overtime: 1.5x Pay
High Value Hours
The "Over 40" Rule
Federal law typically requires overtime pay for hours worked beyond 40 hours per week.
Multiplier
Rate × 1.5
Scenario: Logistics Rush
Base Rate: $16.00 /hr
Weekly Hours: 45 hours
1. Regular Pay
40 × $16 = $640
2. OT Pay
5 × $24 = $120
Total Weekly Gross Pay
$760.00
Double Time (2x)
Premium Compensation
Reserved for exceptional demands:
Federal Holidays
Sunday Shifts
Extreme Overtime
Pro Tip!
The Double Rate
Hourly Rate
$20.00
Double Time (2x) Rate
$40.00 /hr
Tracking Production Slides TRACKING PRODUCTION
Timecards & Piece-Rate Pay
Weekly Logs
Unit 2: Production
Decimal Hours
Converting Minutes to Math
The Golden Ratio
Calculators don't speak "minutes." To calculate pay, you must convert minutes to a decimal of an hour.
The Formula
Minutes ÷ 60 = Decimal
Common Conversions
15 Minutes 0.25 hr
30 Minutes 0.50 hr
45 Minutes 0.75 hr
Example: 7h 24m 7.40 hr
Piece-Rate Pay
Pay for Results, Not Just Time
Straight Piecework
Employees are paid a fixed amount for every item they produce or task they complete.
Formula
Units × Rate
Differential Rates
The rate increases as you produce more. This is an incentive for high-speed workers.
Example
1-50 units: $2.00
51+ units: $2.50
Industries
Manufacturing
Data Entry
Agriculture
Coding
Piecewise Functions
The Algebra of Payroll
f(x) = ...
In Business Math, a Piecewise Function defines pay differently for different production levels.
Total Pay = \[ \begin{cases} 1.50x & x \le 100 \\ 150 + 2.00(x-100) & x > 100 \end{cases} \]
Decoding the Math
1
Calculate the "Base Tier" (first 100 units).
2
Find the "Extra" units produced above the threshold.
3
Multiply the "Extra" units by the higher rate.
Punch Clock Lab Worksheet Punch Clock Lab
Timecard & Piece-Rate Application
Student Name: __________________________
Date: __________________________
Phase 1: Minute-to-Decimal Conversion
Before totaling a timecard, you must convert all minutes to decimals (Minutes ÷ 60).
12 Minutes
0.____
36 Minutes
0.____
54 Minutes
0.____
45 Minutes
0.____
Phase 2: The Weekly Timecard
Calculate the daily hours for "Employee #142". Round all daily decimals to two places.
Day Time In Time Out Daily Total (H:M) Decimal Hours Mon 08:00 AM 04:30 PM 8h 30m 8.50 Tue 08:15 AM 05:00 PM 8h 45m ________ Wed 07:50 AM 04:20 PM 8h 30m ________ Thu 08:00 AM 05:12 PM 9h 12m ________ Fri 08:30 AM 01:00 PM 4h 30m ________ Total Weekly Hours
Phase 3: Production Math
Q5 (Straight Piecework): A warehouse worker earns $0.85 per box packed. If they pack 840 boxes in a week, what is their gross pay?
$
Q6 (Differential Piece-Rate): An assembly tech is paid based on the following piecewise structure:
• Units 1 - 100: $2.50 per unit
• Units 101 - 200: $3.25 per unit
• Units 201+: $4.00 per unit
If the tech produces 215 units, calculate their total gross pay. Show your tiers below.
Work Space / Tier Breakdown
Tier 1 Total: $_______
Tier 2 Total: $_______
Tier 3 Total: $_______
$ Total Pay
Punch Clock Lab Worksheet Punch Clock Lab
Timecard & Piece-Rate Application
Student Name: __________________________
Date: __________________________
Phase 1: Minute-to-Decimal Conversion
Before totaling a timecard, you must convert all minutes to decimals (Minutes ÷ 60).
12 Minutes
0.____
36 Minutes
0.____
54 Minutes
0.____
45 Minutes
0.____
Phase 2: The Weekly Timecard
Calculate the daily hours for "Employee #142". Round all daily decimals to two places.
Day Time In Time Out Daily Total (H:M) Decimal Hours Mon 08:00 AM 04:30 PM 8h 30m 8.50 Tue 08:15 AM 05:00 PM 8h 45m ________ Wed 07:50 AM 04:20 PM 8h 30m ________ Thu 08:00 AM 05:12 PM 9h 12m ________ Fri 08:30 AM 01:00 PM 4h 30m ________ Total Weekly Hours Total: ____
Phase 3: Production Math
Q5 (Straight Piecework): A warehouse worker earns $0.85 per box packed. If they pack 840 boxes in a week, what is their gross pay?
$
Q6 (Differential Piece-Rate): An assembly tech is paid based on the following piecewise structure:
• Units 1 - 100: $2.50 per unit
• Units 101 - 200: $3.25 per unit
• Units 201+: $4.00 per unit
If the tech produces 215 units, calculate their total gross pay. Show your tiers below.
Tier Breakdown Calculation Space
Tier 1 Subtotal: $_______
Tier 2 Subtotal: $_______
Tier 3 Subtotal: $_______
$ Total Pay
Punch Clock Lab Worksheet v3 Punch Clock Lab
Timecards & Production Pay
Name: __________________________
Date: __________________________
Phase 1: Conversion
12 Min
0.____
36 Min
0.____
54 Min
0.____
45 Min
0.____
Phase 2: Weekly Timecard
Day In / Out Daily Total Decimal Hours Mon 08:00 - 04:30 8h 30m 8.50 Tue 08:15 - 05:00 8h 45m ________ Wed 07:50 - 04:20 8h 30m ________ Thu 08:00 - 05:12 9h 12m ________ Fri 08:30 - 01:00 4h 30m ________ Total Weekly Hours ____ hr
Phase 3: Production Math
Q5. Worker earns $0.85 per box . Packs 840 boxes in a week. Calculate total gross pay.
$
Q6. Piece-Rate Challenge
1-100
$2.50
101-200
$3.25
201+
$4.00
Technician produces 215 units . Calculate total pay using tiers.
Tier Calculations
T1: $
T2: $
T3: $
Total: $________
Commission and Salary Slides Commission & Salary
Incentives & Pay Periods
Sales Math
Unit 3: Stability
Skill Sharpener: Fractions
Parts of a Pay Period
When we talk about salaries, we use fractions of a single year (12 months).
Dividing the Year
Weekly
52
Bi-Weekly
26
Monthly
12
Semi-Monthly
24
Real Scenario
"You earn $52,000 per year. What is your bi-weekly gross pay?"
\[ \frac{\$52,000}{26} \]
= $2,000.00
Straight Commission
Earnings Based on Volume
The Definition
Earnings calculated as a specific percentage of the total dollar amount of sales made.
The Formula
Sales × Rate (%)
Real Estate Example
House Price $450,000
Agent Rate 3%
Commission Earned
$13,500.00
Graduated Commission
Multi-Tiered Incentives
The Calculation
Structure Example
First $10,000 5%
Next $15,000 10%
Example: $20,000 in Sales
1. $10,000 × 0.05 = $500
2. Remaining ($10k) × 0.10 = $1,000
Total: $1,500.00
3-Step Process
Step 1
Fill up each tier until you run out of total sales.
Step 2
Multiply each tier's amount by its specific rate.
Step 3
Sum the results for the Total Commission.
Sales and Salary Worksheet Sales & Salary Tracker
Commission, Salary, & Pay Period Analysis
Student Name: __________________________
Date: __________________________
Phase 1: Salary Conversions
Recall the numbers: Weekly (52), Bi-Weekly (26), Semi-Monthly (24), Monthly (12).
Q1: Jordan accepted a job with an annual salary of $68,500. Calculate the gross pay for each pay period below.
Monthly (12) $____________
Bi-Weekly (26) $____________
Weekly (52) $____________
Q2: A teacher earns $4,200 gross pay per month. What is their total annual salary?
$ Annual Salary
Phase 2: Straight Commission
Real Estate
Q3: An agent sells a commercial building for $2,450,000. Their commission rate is 2.5%. What is their total commission?
Work: $2,450,000 × _______
$ Commission
Car Sales
Q4: A car salesperson earns a 4% commission on all sales. Last month, they sold 5 cars totaling $185,000. Calculate their gross earnings.
Show Calculations Here
$ Gross Earnings
Phase 3: Graduated Commission Challenge
Q5: A software sales representative earns commission based on the following graduated scale:
Tier 1
First $20,000
4%
Tier 2
Next $30,000
7%
Tier 3
Over $50,000
10%
Calculate the total commission for a month with $75,000 in total sales.
Tier 1 ($20,000 × 0.04) $__________
Tier 2 ($30,000 × 0.07) $__________
Tier 3 ($25,000 × 0.10) $__________
Total Commission
$________
Commission and Salary Slides Commission & Salary
Incentives & Pay Periods
Sales Math
Unit 3: Stability
Skill Sharpener: Fractions
Parts of a Pay Period
When we talk about salaries, we use fractions of a single year (12 months).
Dividing One Year
Weekly
52
Bi-Weekly
26
Monthly
12
Semi-Monthly
24
Real Scenario
"You earn $52,000 per year. What is your bi-weekly gross pay?"
\[ \frac{\$52,000}{26} \]
= $2,000.00
Straight Commission
Earnings Based on Volume
The Definition
Earnings calculated as a specific percentage of the total dollar amount of sales made.
The Formula
Sales × Rate (%)
Real Estate Example
House Price $450,000
Agent Rate 3%
Commission Earned
$13,500.00
Graduated Commission
Multi-Tiered Incentives
The Calculation
Structure Example
First $10,000 5%
Next $15,000 10%
Worked Example: $20,000 Sales
1. Tier 1 ($10k) × 0.05 = $500
2. Remaining ($10k) × 0.10 = $1,000
Total Commission: $1,500.00
The 3-Step Process
Step 1
Fill up each tier until you run out of total sales amount.
Step 2
Multiply each individual tier amount by its specific rate.
Step 3
Sum the results from all tiers for the Total Gross Pay.
Sales and Salary Worksheet Sales & Salary Tracker
Commission, Salary, & Pay Period Analysis
Student Name: __________________________
Date: __________________________
Phase 1: Salary Conversions
Recall the numbers: Weekly (52), Bi-Weekly (26), Semi-Monthly (24), Monthly (12).
Q1: Jordan accepted a job with an annual salary of $68,500. Calculate the gross pay for each pay period below.
Monthly (12) $____________
Bi-Weekly (26) $____________
Weekly (52) $____________
Q2: A teacher earns $4,200 gross pay per month. What is their total annual salary?
$ Annual Salary
Phase 2: Straight Commission
Real Estate
Q3: An agent sells a commercial building for $2,450,000. Their commission rate is 2.5%. What is their total commission?
Calculation Space
$ Commission
Car Sales
Q4: A car salesperson earns a 4% commission on all sales. Last month, they sold 5 cars totaling $185,000. Calculate their gross earnings.
Show Calculations Here
$ Gross Earnings
Phase 3: Graduated Commission Challenge
Q5: A software sales representative earns commission based on the following graduated scale:
Tier 1
First $20,000
4%
Tier 2
Next $30,000
7%
Tier 3
Over $50,000
10%
Calculate the total commission for a month with $75,000 in total sales.
Tier 1 ($20,000 × 0.04) $__________
Tier 2 ($30,000 × 0.07) $__________
Tier 3 ($25,000 × 0.10) $__________
Total Commission
$________
Sales and Salary Worksheet v3 Sales & Salary Tracker
Commission, Salary, & Pay Period Analysis
Name: ________________________
Date: ________________________
Phase 1: Salary Conversions
Q1. Annual salary: $68,500 . Find gross pay for:
Monthly (12) $ _________
Bi-Weekly (26) $ _________
Weekly (52) $ _________
Q2. Teacher earns $4,200/month . What is the total annual salary?
Annual Salary
$
Phase 2: Straight Commission
Real Estate
Q3. Sells building for $2,450,000 at 2.5% commission. Find total.
Work Space
$ Commission
Car Sales
Q4. Sales total: $185,000 at 4% commission. Calculate earnings.
Work Space
$ Gross Pay
Phase 3: Graduated Commission
Q5. Calculate total commission for monthly sales of $75,000:
First $20,000
4%
Next $30,000
7%
Over $50,000
10%
Tier-by-Tier Breakdown
Tier 1 Subtotal $ _________
Tier 2 Subtotal $ _________
Tier 3 Subtotal $ _________
Total Commission
$ _________
Payroll Review Slides Payroll Review
The Mastery Countdown
Core Concepts
Final Review
Skill Recap: Numeracy
Essential conversions for business math.
Minute-to-Decimal
Always divide minutes by 60 before multiplying pay!
45 min 0.75 hr
Percent-to-Decimal
Move the decimal point two places to the left.
5.2% 0.052
150% 1.5
The Core 4 Pay Structures
Quick Recall Reference
Hourly & OT
Pay based on time. 1.5x after 40 hours. Use decimal hours for minutes.
Piece-Rate
Pay based on output. Straight vs. Differential (Piecewise tiers).
Commission
Pay based on sales dollar volume. Straight vs. Graduated tiers.
Salary
Fixed annual amount. Divide by 12, 24, 26, or 52 for gross pay.
Don't Make These Mistakes!
Minute Madness
Never multiply hourly rate by minutes.
$15 × 8.30
$15 × 8.50
Tier Skipping
In graduated pay, don't apply the highest rate to the total amount.
Always break the total into tiers first before multiplying!
Pay Period Panic
Confusing "Bi-Weekly" and "Semi-Monthly."
BW = 26 checks
SM = 24 checks
Team Challenge
Whiteboard Readiness
"Casey works 44 hours at $20/hr AND earns 5% commission on $2,000 in sales. What is the total gross pay?"
Work with your team... answer revealed on next slide!
Solution
1. Hourly + OT
40 × $20 = $800
4 × $30 = $120
$920
2. Commission
$2,000 × 0.05
$100
Total: $1,020.00
Payroll Pros Assessment Payroll Mastery Assessment
BUSINESS MATHEMATICS • UNIT 1: COMPENSATION
Name:
Date:
Score:
/ 100
Part I: Hourly Wages & Overtime 30 Points
1. Taylor earns $18.50 per hour . Last week she worked 46 hours . Calculate her gross pay. (10 pts)
Show Work
$ _________
2. An employee earns $21.00/hour . On Sunday, they are paid Double Time (2x) . If they worked 4 hours on Sunday and 35 regular hours during the week, what is their total gross pay? (10 pts)
Show Work
$ _________
3. Convert 42 minutes into a decimal of an hour. (5 pts)
0.______ hr
Part II: Production & Piece-Rate 30 Points
4. A manufacturing tech is paid based on this Piecewise Function (where $x$ represents units): (15 pts)
Gross Pay = \[ \begin{cases} 0.95x & x \le 200 \\ 190 + 1.25(x-200) & x > 200 \end{cases} \]
Calculate the gross pay for producing 240 units .
Detailed Steps
$ _________
5. Why would an employer choose to pay a Differential Piece-Rate (where the rate increases after a certain quota) instead of a straight rate? (5 pts)
Part III: Commission & Salary 40 Points
6. Jamie earns an annual salary of $54,600 . Calculate the gross pay for a Bi-Weekly pay period. (10 pts)
$ _________
7. A real estate agent earns 3% commission on a home sale of $320,000 . What is the commission amount? (10 pts)
$ _________
8. GRADUATED COMMISSION CHALLENGE (20 pts)
Calculate the total commission for $45,000 in sales using this scale:
First $10,000
2%
Next $20,000
5%
Over $30,000
8%
Tier 1: $10,000 × 0.02 = $ __________
Tier 2: $20,000 × 0.05 = $ __________
Tier 3: $________ × 0.08 = $ __________
Total Commission:
$
Payroll Pros Answer Key Payroll Pros: Answer Key
Teacher Reference Only
Payday Practice Worksheet
Skill Sharpener: 15.68; 0.015; 27.75; 1.5Q1: $851.20Q2: $630.00Q3: Reg: $760.00 | OT: $199.50 | Total: $959.50Q4: Reg: $1,020.00 | OT: $459.00 | Total: $1,479.00Holiday: 8 × $40.00 = $320.00 | Total: $1,120.00
Punch Clock Lab Worksheet
Phase 1: 0.20; 0.60; 0.90; 0.75Phase 2 Timecard:
Tue: 8.75
Wed: 8.50
Thu: 9.20
Fri: 4.50
Total Weekly: 39.45 hours
Q5 (Piecework): $714.00Q6 (Differential):
Tier 1: $250.00
Tier 2: $325.00
Tier 3: $60.00
Total: $635.00
Sales & Salary Worksheet
Q1: Mon: $5,708.33 | BiW: $2,634.62 | Wk: $1,317.31Q2: $50,400.00Q3 (Real Estate): $61,250.00Q4 (Cars): $7,400.00Q5 (Graduated):
Tier 1: $800 | Tier 2: $2,100 | Tier 3: $2,500
Total: $5,400.00
Assessment Key
1: $906.50 (Reg: 740, OT: 166.50)2: $892.50 (Reg: 735, Sun: 168)3: 0.70 hr4: $240.00 (Base 200: $190 + 40 extra × $1.25)5: Motivates higher production/efficiency.6: $2,100.007: $9,600.008: Tier 1: $200 | Tier 2: $1,000 | Tier 3: $1,200 | Total: $2,400.00 Payroll Review Slides Payroll Review
The Mastery Countdown
Core Concepts
Final Review
Skill Recap: Numeracy
Essential conversions for business math.
Minute-to-Decimal
Always divide minutes by 60 before multiplying pay!
45 min 0.75 hr
Percent-to-Decimal
Move the decimal point two places to the left.
5.2% 0.052
150% 1.5
The Core 4 Pay Structures
Quick Recall Reference
Hourly & OT
Pay based on time. 1.5x after 40 hours. Use decimal hours for minutes.
Piece-Rate
Pay based on output. Straight vs. Differential (Piecewise tiers).
Commission
Pay based on sales dollar volume. Straight vs. Graduated tiers.
Salary
Fixed annual amount. Divide by 12, 24, 26, or 52 for gross pay.
Don't Make These Mistakes!
Minute Madness
Never multiply hourly rate by minutes.
$15 × 8.30
$15 × 8.50
Tier Skipping
In graduated pay, don't apply the highest rate to the total amount.
Always break the total into tiers first before multiplying!
Pay Period Panic
Confusing "Bi-Weekly" and "Semi-Monthly."
BW = 26 checks
SM = 24 checks
Team Challenge
Whiteboard Readiness
"Casey works 44 hours at $20/hr AND earns 5% commission on $2,000 in sales. What is the total gross pay?"
Work with your team... answer revealed on next slide!
Solution
1. Hourly + OT
40 × $20 = $800
4 × $30 = $120
$920
2. Commission
$2,000 × 0.05
$100
Total: $1,020.00
Payroll Pros Assessment Payroll Mastery Assessment
Business Mathematics • Unit 1: Compensation
Name:
Date:
Score:
/ 100
Part I: Hourly Wages & Overtime 30 Points
1. Taylor earns $18.50 per hour . Last week she worked 46 hours . Calculate her total gross pay for the week. (10 pts)
Calculation Work Space
$ _________
2. An employee earns $21.00/hour . On Sunday, they are paid Double Time (2x) . If they worked 4 hours on Sunday and 35 regular hours during the week, what is their total gross pay? (10 pts)
Calculation Work Space
$ _________
3. Convert 42 minutes into a decimal of an hour. (5 pts)
0.______ hr
Part II: Production & Piece-Rate 30 Points
4. A manufacturing tech is paid based on this Piecewise Structure (where \(x\) is units): (15 pts)
Pay = \( \begin{cases} 0.95x & \text{if } x \le 200 \\ 190 + 1.25(x-200) & \text{if } x > 200 \end{cases} \)
Calculate the gross pay for producing 240 units .
Tiered Breakdown Work Space
$ _________
5. Explain why an employer might choose to pay a Differential Piece-Rate (rate increases after a quota) instead of a single flat rate. (5 pts)
Part III: Commission & Salary 40 Points
6. Jamie earns an annual salary of $54,600 . Calculate the gross pay for a Bi-Weekly pay period. (10 pts)
$ _________
7. A real estate agent earns 3% commission on a home sale of $320,000 . What is the total commission amount? (10 pts)
$ _________
8. Graduated Commission Challenge (20 pts)
Calculate the total commission for $45,000 in sales using this scale:
First $10,000
2%
Next $20,000
5%
Over $30,000
8%
Tier 1: $10,000 × 0.02 = $ __________
Tier 2: $20,000 × 0.05 = $ __________
Tier 3: $________ × 0.08 = $ __________
Total Commission:
$
Payroll Pros Answer Key Payroll Pros: Master Answer Key
Teacher Reference Only • Unit Solutions
Payday Practice Worksheet
Skill Sharpener: $15.68; 0.015; $27.75; 1.5Q1: $22.40 × 38 = $851.20 Q2: $15.75 × 40 = $630.00 Q3 (Marcus):
Reg: 40 × $19 = $760.00
OT: 7 × $28.50 = $199.50
Total: $959.50
Q4 (Jada):
Reg: 40 × $25.50 = $1,020.00
OT: 12 × $38.25 = $459.00
Total: $1,479.00
Holiday: 8 × $40.00 = $320.00 | Total: $1,120.00
Punch Clock Lab
Phase 1: 0.20; 0.60; 0.90; 0.75Phase 2 Timecard:
Tue: 8.75 | Wed: 8.50 | Thu: 9.20 | Fri: 4.50
Weekly Total: 39.45 hours
Q5 (Piecework): 840 × $0.85 = $714.00 Q6 (Piecewise):
Tier 1 (100): $250.00
Tier 2 (100): $325.00
Tier 3 (15): $60.00
Total: $635.00
Sales & Salary Worksheet
Q1:
Monthly: $5,708.33
Bi-Weekly: $2,634.62
Weekly: $1,317.31
Q2: $4,200 × 12 = $50,400.00 Q3 (Real Estate): $2.45M × 0.025 = $61,250.00 Q4 (Cars): $185k × 0.04 = $7,400.00 Q5 (Graduated):
Tier 1: $800 ($20k × .04)
Tier 2: $2,100 ($30k × .07)
Tier 3: $2,500 ($25k × .10)
Total: $5,400.00
Assessment Answer Key
1: 40×18.5 + 6×27.75 = $906.50 2: 35×21 + 4×42 = $903.00 3: 0.70 hr Payroll Pros Assessment v3 Payroll Mastery Assessment
Business Mathematics • Unit 1 Compensation
Name:
Date:
Score:
/ 100
Part I: Hourly Wages & Overtime 30 Points
1. Taylor earns $18.50/hour . She worked 46 hours this week. Calculate total gross pay (including 1.5x overtime). (10 pts)
Show Work
Gross Pay
$
2. Base: $21.00/hour . Sunday pay: Double Time (2x) . Worked 4 hours on Sunday and 35 regular hours. Find total pay. (10 pts)
Show Work
Gross Pay
$
3. 42 minutes to decimal hour (5 pts)
0.______ hr
Part II: Production & Piece-Rate 30 Points
4. Manufacturing piecewise function (x = units produced): (15 pts)
Pay =
{
0.95x if x ≤ 200
190 + 1.25(x - 200) if x > 200
Calculate pay for producing 240 units .
Work Area
$
5. Why use a Differential Piece-Rate instead of a flat rate? (5 pts)
Part III: Commission & Salary 40 Points
6. Annual salary: $54,600 . Find single Bi-Weekly gross pay. (10 pts)
$
7. Realtor earns 3% commission on sale of $320,000 . Find total. (10 pts)
$
8. Graduated Commission Challenge (20 pts)
Sales: $45,000
First $10k
2%
Next $20k
5%
Over $30k
8%
Tier 1: $10,000 × 0.02 $ __________
Tier 2: $20,000 × 0.05 $ __________
Tier 3: $15,000 × 0.08 $ __________
Total Commission:
$
Payroll Review Slides v3 Payroll Review
The Mastery Countdown
Core Concepts
Final Review
Skill Recap: Numeracy
Essential conversions for business math accuracy.
Minute-to-Decimal
Always divide minutes by 60 before multiplying pay!
45 min 0.75 hr
Percent-to-Decimal
Move the decimal point two places to the left.
5.2% 0.052
150% 1.5
The Core 4 Pay Structures
Quick Recall Reference
Hourly & OT
Pay based on time. 1.5x after 40 hours. Use decimal hours for minutes.
Piece-Rate
Pay based on output. Straight vs. Differential (Piecewise tiers).
Commission
Pay based on sales volume. Straight vs. Graduated tiers.
Salary
Fixed annual amount. Divide by 12, 24, 26, or 52 for gross pay.
Common Math Pitfalls
Minute Madness
Never multiply hourly rate by minutes.
$15 × 8.30
$15 × 8.50
Tier Skipping
In graduated/piecewise pay, do NOT apply the highest rate to the total amount.
Break the total into tiers FIRST before multiplying each!
Pay Period Panic
Mixing up "Bi-Weekly" and "Semi-Monthly."
BW = 26 Checks
SM = 24 Checks
Team Challenge
Whiteboard Readiness
"Casey works 44 hours at $20/hr AND earns 5% commission on $2,000 in sales. What is the total gross pay?"
Work with your team... revealed next!
Step-by-Step Solution
1. Hourly + OT Calculation
40 × $20 = $800
4 × $30 = $120
$920.00
2. Commission Calculation
$2,000 × 0.05
$100.00
Total Gross: $1,020.00
