Lesson Plan Salaries and Wages

TWO OCEANS GRADUATE INSTITUTE
PGCE LESSON PLANNING
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STUDENT Dina Pietersen STUDENT NUMBER 30003456
GRADE 10 TERM 2
DATE 8 August 2024 DURATION OF LESSON 45min
SCHOOL Queens College Boys High LOLT* English
SUBJECT Accounting LESSON TOPIC Salaries and Wages
South Africa. Department of Basic Education, 2011. National Curriculum Statement: Curriculum and
CAPS REFERENCE** policy statement: FET Phase: Accounting: Grades 10-12. [Online] Available at:
https://www.education.gov.za [Accessed 5 August 2024].
Understand Salaries and Wages and how to calculate Increments
Calculate deductions to find the Nett salary
LESSON FOCUS
Explain how to enter journals in the salaries and wages journal
 Understand the difference between salaries and wages

 Differentiate between deductions and contributions
 Understand the difference between Gross and Nett salary
EXPECTED OUTCOMES  Understand how to calculate a salary increment
 Calculate the deductions such as medical aid and Pension
 Calculate PAYE and UIF on salaries
 Calculate contributions by employer
KNOWLEDGE (key concepts, new vocabulary, etc.) SKILLS (general and subject-specific]
Salaries
Wages
Gross Salary
Nett Salary
 Distinguish the difference between salaries and
PAYE
Wages
Medical aid
 Understand the difference between Gross and Nett
Pension
salary
UIF
 Understand the concept of various deductions such
SDL
as PAYE, UIF, Medical aid and pension
Increment
 Calculate salary increments
 Understand who pays SDL and why
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Textbook
Youtube video for extra learning: Info2Enable. 2021. 1005 Gr10 Acc Salaries and Wages. [Online] Available at:
https://www.youtube.com/watch?v=cTgwb7nLxlk [Accessed 12 August 2024].
Activities from: Western Cape Government for you ePortal. 2023. Gr. 10 T2 ACCOUNTING: Learner Booklet (Salaries &
Wages) 16 May 2023. [Online] Available at: https://wcedeportal.co.za/eresource/233721 [Accessed 12 August 2024].
Activity from: Studocu.com. 2024. Grade 10. Salaries and Wages. Salaries journal. [Online] Available at:
https://www.studocu.com/en-za/document/nelson-mandela-university/accounting-1a/57-notes-salaries-wages/67019291
[Accessed 12 August 2024].
LESSON DELIVERY
Lesson Introduction (3 minutes)
ACTIONS OF THE TEACHER ACTIONS OF THE LEARNERS
Teacher: start lesson by asking students if they have ever Students respond by either saying they have worked for
done any work to earn pocket money. Ask students if they pocket money or have not.
need money and what they would do if they had money. No, Students respond by telling the class what they would buy if
flashing back to grade 9 when we did a business plan and they had money.
started a lemonade stand business. Students remember their project on the business plan.
Learning Experience and Engagement (20 minutes):

Also indicate length of different steps during the lesson presentation
Teacher: Starts by: Students listen and follow in textbook and presentation
1. Explaining the difference between Salaries and wages
Salaries and wages are payment by the employer to 1. Ask Students if there is a difference between
the employee for their skills. salaries that a Dr earns vs salaries that a cashier
Salaries are paid monthly and wages are paid weekly earns and why? Talk about different skills that
based on hours worked and paid according to rates employed people have.
determined by the basic conditions of employment
act. 2. Students visually see a payslip where the Gross
salary is reflected and where deductions are
deducted in order to calculate the Nett salary.
2. Explains difference between Gross and Nett salaries.
Show students an example of a payslip. 3. Students will complete the activity in their textbook
Monthly hours 180hrs per month (2min) as teacher walks around classroom and
Weekly hours 45hrs per week assists where needed
3. Explains notch increases/increments and shows 4. Lead students to talk about why SARS collects
examples. Taxes, namely: the government collects taxes which
gets allocated, via our countries national budget to
4. Explains deductions, PAYE, UIF, Medical aid and various departments such as Health, Police, Roads
pension and how to calculate deductions. and Education.
PAYE and UIF is payable by the company/employer to
the government, being SARS. Ask students why we Students ask questions
pay Taxes to SARS.
Some companies pay a contribution towards their
employees medical aid and pension funds. 5. Students do the activity in their workbook or
activity sheet. The activitiy will include calculating
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Teacher will show an example of a salary, calculate the PAYE, UIF, medical aid and pension
the various deductions and arrive at a Nett salary. contribution.
Explain Gross salary – deductions = Nett salary
Deductions from Gross Salary
PAYE
UIF 1% by employee and 1% by employer
Medical
Pension
Contributions from Employer
Medical aid
Pension
UIF
Employer pays SDL and 1% of UIF to SARS
Give students opportunity to ask questions
5. Students will do an activity where they will calculate

deductions and calculate Nett salary. Students will
take 15 min to do the activity. If activity is not
completed in class, it will be completed as homework.
Conclusion (5 minutes)
Recap on the various terms such as Salaries, Wages, PAYE,
UIF, SDL, Medical contributions and Pension funds. Students can ask questions if still uncertain of how to
Reflect on how a salary increment is calculated. calculate deductions.
Briefly explain to students that once they have calculated the
PAYE, the deductions that are payable by the employee are
deducted from the Gross salary to arrive at the Nett salary
which is normally paid to the employee via EFT.
Assessment
Students are given various worksheets during the lesson. The teacher walks around the classroom and assists students who
ask for help.
Students complete activity in text book or work sheet. Students complete worksheet in class and if not completed, it is
completed as homework.
Worksheets will be handed to Teacher to assess.
COMPREHENSIVE LESSON RATIONALE

Purpose of the lesson is so that the students gain an understanding Salaries, Wages, and Payroll Deductions
This lesson is designed to introduce students to the various concepts that pertain to salaries, wages, and payroll deductions,
which are essential components of financial literacy and understanding the world of work. The lesson is broken down into
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easier to understand sections, firstly by defining the various concepts and terms and then by performing calculations based
on examples given. The lesson will give students an idea of how the payroll works and how salaries and wages are governed
by the laws of the country. The lesson teaches them basic financial literacy which will be relevant to them as future salary
earners or business owners. By understanding how taxes are calculated and deducted from salaries, it helps the student
build a picture how the world works, how governments regulate the labour forces and how businesses must comply with
these regulations.
Using activities and allowing students the opportunity to calculate deductions and contributions on their own helps the
teacher with regards to assessing whether students understand and can perform these calculations. Walking around the
classroom, assisting students in a hands on approach allows students to ask questions in real time. Giving students work to
do in class after a concept is explained allows students to think critically and engage with the teacher when necessary. Once
the lesson is complete, students should be able to explain the various concepts as well as calculate the various deductions to
arrive at a Nett salary. They should also know the difference between what is deducted from the employee’s salary, payable
to the various government departments as well as what is payable by the employer to these departments.
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TWO OCEANS GRADUATE INSTITUTE

PGCE LESSON PLANNING

Please note the following:

 Understand the difference between salaries and wages

Learning Experience and Engagement (20 minutes):

Give students opportunity to ask questions

5. Students will do an activity where they will calculate

COMPREHENSIVE LESSON RATIONALE

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