Module IE.2.1: Payroll Deductions

Standard: EPF.IE.2.1

Objective: Explain common payroll deductions and their purposes.

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Lesson Overview

• Identify types of payroll deductions (taxes, insurance, retirement)
• Analyze a sample pay stub
• Discuss the impact on take-home pay

Teacher Notes

• Use real or sample pay stubs
• Relate to students' part-time jobs
• Discuss voluntary vs. mandatory deductions

Activities

• Pay stub analysis activity
• Create a deduction glossary
• Guest speaker: HR/payroll professional

Assessment

• Quiz on deduction types
• Written explanation of a pay stub

Resources

• NC DPI EPF Standards
• IRS payroll resources