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The guide defines key terms such as federal income tax, FICA, gross income, net income, and state income tax, then provides learning goals, essential questions, and a 45–60 minute cooperative-learning plan. 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This activity may include information students need to understand before exploring this topic in more detail.  \nConsumer Financial Protection Bureau  \nTo find this and other activities, go to: [consumerfinance.gov/teach-activities](consumerfinance.gov/teach-activities)  \n1 of 5 Summer 2022  \nPreparing for this activity  \n□ While it’s not necessary, completing the “Getting paid” activity first may make this one more meaningful.  \n□ Print copies of all student materials for each student, or prepare for students to access them electronically.  \n□ Review the “How to read a pay stub” handout to become familiar with it.  \n□ Consider displaying the poster,“How to Read a Pay Stub” before doing this activity.  \n° You can order the poster for free here: [https://pueblo.gpo.gov/CFPBPubs/CFPBPubs.php?PubID=13465](https://pueblo.gpo.gov/CFPBPubs/CFPBPubs.php?PubID=13465)  \n□ Print one copy of the “Sample pay stub entries and deductions” card template (in this guide) and cut into individual cards.  \nWhat you’ll need  \nTHIS TEACHER GUIDE  \n§ Examining elements of a paycheck (guide) cfpb_building_block_activities_examining-elements-paycheck_guide.pdf  \nSTUDENT MATERIALS  \n§ Sample pay stub entries and deductions cards (in this guide)  \n§ How to read a pay stub (handout)  \ncfpb_building_block_activities_how-to-read-pay-stub_handout.pdf  \nExploring key financial concepts  \nWhen you get your very first paycheck, the words used and the amounts on the pay stub may not always be easy to understand. You may wonder why your take-home pay is different from what you expected, based on what you earned. This may be your first direct experience with deductions and paying income taxes. Income tax and employee benefit programs can seem like abstract concepts. Learning about each item on a pay stub can help you understand how taxes and deductions reduce your gross income, resulting in take-home pay that may be far less.  \nTIP  \nBecause financial products, terms, and laws change, students should be encouraged to always look for the most up-to-date information.  \nBUILDING BLOCKS TEACHER GUIDE Examining elements of a paycheck 2 of 5  \nSummer 2022  \nTeaching this activity  \nWhole-class introduction  \n§ Distribute the “How to read a pay stub” handout.  \n§ Tell students that they’ll learn about the information that appears on a pay stub.  \n§ Explain that an earnings statement, or pay stub, serves as a record of the money a person earned during a period of time as well as a record of what taxes and other deductions were taken","cbCaivuZBIVyq6c0","https://ap.wps.com/l/cbCaivuZBIVyq6c0","pdf",127705,"English","# Preparing for this activity\n# What you’ll need\n# Teaching this activity\n## Whole-class introduction\n## Group work\n## Wrap-up","[{\"question\":\"What is the main purpose of examining a sample pay stub?\",\"answer\":\"Students use a sample pay stub to understand how taxes and deductions affect the money workers take home compared with what they earned.\"},{\"question\":\"How do gross income and net income differ?\",\"answer\":\"Gross income is total pay before taxes and other deductions. Net income is the money received after taxes and deductions, also called take-home pay.\"},{\"question\":\"What does FICA stand for in the pay stub context?\",\"answer\":\"FICA is the Federal Insurance Contributions Act, a tax deducted from pay to support Social Security and Medicare, with the employer contributing the same amount.\"}]","BUILDING BLOCKS TEACHER GUIDE - Examining elements of a paycheck | PDF",1790074782]