Being Paid – Reading &
Understanding Pay Advice Slips
You will need to refer to the pay advice slips attached to answer the following
questions.
Part A – Joe Bloggs at Mister Finnegan’s Irish Pub
1. How much is Joe’s standard annual salary? _____________
2. What is his classification? _________________________________________
3. His gross salary was….____________________________________________
4. What does ‘gross salary’ mean? _____________________________________
_______________________________________________________________
5. His net pay was… ____________________________
6. What does ‘net pay’ mean? ________________________________________
_______________________________________________________________
7. How much did he pay in tax? __________________________
8. How many sick leave credits does Joe have? ___________
9. What does this mean?__________________________________
___________________________________________________
10. Joe has taken ____ days leave without a medical certificate.
11. Joe has his private health insurance payments taken directly out of his pay.
How much does this insurance cost him per fortnight? ______________
12. Joe’s pay goes directly into his bank account. What is the bank’s BSB
number? _______________________________
13. What is his account number at the bank? ___________________
Source: Wellington Secondary College
Part B – Kate Brown at The Centre Back Care & Sports Therapy
1. Looking at the ‘pay period start’ and the ‘pay period finish’ date you can work
out how often Kate is paid. How often is she paid? _____________________
2. What is her classification/department? ________________________________
3. Is she employed as a full-time permanent, a casual or a part-time employee?
___________________________________________
4. How much is her rate of pay per hour? _______________
5. In the period 18/8/03 to 24/8/03 how many hours did Kate
work? ____________
6. How much has she earned under the category ‘sundry – salary adjustments’?
_____________________________
7. What was her gross pay and what was her net pay? Gross______ Net ______
8. How much has she earned for the year to date? Gross________ Net_________
9. Some young people work without receiving a pay advice slip. This usually
means that they are being paid cash or ‘black money’. List 2 advantages of
being paid ‘officially’ and receiving a pay advice slip.
i. __________________________________________
__________________________________________
ii. __________________________________________
__________________________________________
Use a calculator to answer the following questions:
10. In one week Kate works for 12 hours at casual rates. How much will she
earn?_______________
11. The following week she works for 4 hours at casual rates. How much will she
earn? ______________
12. How much will Kate earn for 9 hours casual work? ________________
Source: Wellington Secondary College
Part C – Peter Marr at Electronics Australia
Look at the first pay advice slip for Peter which is dated 13/08/3003
1. What was his gross pay? __________ What was his net pay? _____________
2. How many hours did Peter work? ____________
3. What was his base hourly rate? ________________
4. How much did he earn in travel allowances? ______________
5. How much did Peter earn in travel time? _____________
6. How much tax did Peter pay in this period? _________________
7. How much tax did Peter pay in the year to date? ________________
8. Calculate how much Peter would have earned in the following cases. Assume
that he was being paid at the same base hourly rate.
i. 36 hours _____________
ii. 22 hours _____________
iii. 16 hours _____________
iv. 27 hours _____________
Look at the second pay advice slip for Peter which is dated 18/09/02
9. What was Peter’s base hourly rate for this period? _______________
10. How much did he earn per hour for base overtime where it was calculated at
time and a half? _____________
11. How much did he earn for base overtime where it was calculated at double
time? _________________
12. How much tax did he pay over this period? _________________
13. How much tax did he pay for the year to date? _____________________
Source: Wellington Secondary College
14. Peter’s gross pay for the year was ___________ His net pay was __________
15. How much is Peter paid (per meal) if he is working overtime and is entitled to
a meal allowance? ________________
16. Calculate how much Peter would have earned where he was being paid at the
same base hourly rate:
i. 39 hours _______________
ii. 21 hours _______________
iii. 31 hours _______________
iv. 14 hours _______________
17. Calculate how much Peter would have earned if he was working at time and a
half rates:
i. 16 hours _______________
ii. 36 hours _______________
iii. 24 hours _______________
iv. 20 hours _______________
18. Calculate how much Peter would have earned if he was working at double
time rates:
i. 5 hours ________________
ii. 7 hours ________________
iii. 12 hours _______________
iv. 6.5 hours _______________
v. 9.5 hours _______________
Source: Wellington Secondary College
Mister Finnegan’s Irish Pub
Payment Advice
Name: Joe Bloggs Pay Period: 625
Tax Free Threshold Dependent Rate Period Ending Pay Date Classification Standard Annual
Salary
Yes 14 June 03 12 June 03 Manager – full time $59,055
Super’ation Contrib. Percentage rate Normal Debit Sick Leave Credits Sick Leave Due Leave taken w/o Med.
Salary Date Cert.
$59,055 182.0 days 10 March 04 1
Description Code Dates Units Rate Amount
Regular Earnings REG 2,263.57+
Actual Gross 2,263.57
Tax – Marginal 623.00-
Health Insurances HEA 22.40-
BSB Number: 654-677
Account Number: 111111
Amount Paid: $1618.17 Net Pay: $1618.17
Source: Wellington Secondary College
The Centre Back Care & Sports Therapy
Payslip for Employee: 15
Date Paid: 12/08/2003
Pay Period Start: 18/08/2003
Pay Period End: 24/08/2003
Award:
Department: Junior
Brown, Kate A.B.N. 75 024 569 458
7 Somewhere St
Nowhere VIC 3247
Payment Type Description Quantity Unit Rate Amount Paid
Pay Rate Casual Hours 5.00 Hourly Rate $14.49 $72.45
Sundry Salary Adjustment 1.00 $6.75 $6.75
Sundries: $6.75 Commission: $0.00 Wages: $72.45
Allowance: $0.00 Deduction: $0.00 Super: $0.00
Gross: $72.45
Tax: $0.00
Net: $79.20
Year to Date Figures
Allow: $0.00 Sund: $6.75 Sp/Leave: 0.0000 Gross: $665.64
Comm: $0.00 A/Leave: 0.000 LS/Leave: 0.0000 Tax: $10.00
Deduct: $0.00 S/Leave: 0.000 Super: $0.00 Net: $662.39
Message:
Source: Wellington Secondary College
13/08/2003
Seven Hundred and Twenty Six Dollars and 45 Cents
***726.45
Peter Marr
63 Nowhere St.
Somewhere Vic 3125
Peter Marr
Cheque No: 1793 Date: 13/08/2003
GROSS PAY: $1,141.46 NET PAY: $726.45
Weekly Period Ending: 11/08/2003
Connect # 28890221 A.B.N. 36 075 684 759
DESCRIPTION HOURS CALC. RATE AMOUNT YTD TYPE
Base Hours 40 $26.12 $1,044.96 $6,047.71 Wages
ETU Fares Allow 5 $15.00 $75.00 $435.00 Wages
ETU Travel Time 5 $4.30 $21.50 $124.70 Wages
PAYG -$415.01 -$2,774.16 Tax
SGC $102.73 $594.67 Expenses
18/09/02
One Thousand Two Hundred and Eighty Five Dollars and 40 Cents
***1,285.40
Peter Marr
Peter Marr
Cheque No: 8143 Date: 18/09/02
Tax File No: GROSS PAY: $2,071.41 NET PAY: $1,285.40
Weekly Period Ending: 15/09/02 A.C.N: 064 229 027
Sale Tax Number:
HOURS CALC. DESCRIPTION AMOUNT TAX & DED YTD
RATE
40 $21.15 Base Hourly $846.28 Wages $1,692.56
8.5 $31.73 Base O’t (1.5x) $269.75 Wages $515.70
8.25 $42.31 Base O’t (2x) $349.09 Wages $581.82
40 $4.23 Cas All 20% Base hr $169.26 Wages $338.52
8.25 $8.46 Cas All 20% Double time $69.82 Wages $116.37
8.5 $4.23 Cas All 20% time half $35.97 Wages $68.76
6 $21.85 Kms – site/day ALL $21.85 $131.10 Wages $262.20
4 $9.60 Meals @ 1.5 O’time $38.40 Wages $57.60
56.75 $2.85 ZU – Site $161.74 Wages $280.02
PAYG Withholding ($768.01) Tax ($1,470.05)
Source: Wellington Secondary College