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PP.2 Understand gross and net income

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What is income?

Income is money that people receive for doing work or from other sources. It's the money you earn before or after any amounts are taken out.

Examples:
  • Money earned from a job or allowance
  • Payment for completing chores
  • Money received for good grades
Note

Income is what you earn, not necessarily what you get to keep. Different types of income have different names.

What is gross income?

Gross income is the total amount of money you earn before anything is subtracted. It's your complete earnings.

Examples:
  • If you earn $10 per hour and work 5 hours, your gross income is $50
  • If your weekly allowance is $15, that's your gross income
  • A lemonade stand that makes $25 in a day has gross income of $25
Note

Gross income is like the whole pizza before anyone takes a slice. It represents your total earnings.

What is net income?

Net income is the amount of money you actually receive after subtracting certain amounts from your gross income. It's often called "take-home pay."

Examples:
  • If your gross income is $50 and you spend $10 on supplies, your net income is $40
  • If your $15 allowance has $2 taken for savings, your net income is $13
  • A lemonade stand with $25 gross income and $8 in costs has $17 net income
Note

Net income is like the pizza slices you actually get to eat after sharing with others. It's what you truly have available to spend.

Understanding the difference

The difference between gross and net income comes from deductions - amounts taken out for specific purposes.

Examples:
  • Gross Income: $20 from babysitting
  • Deductions: $3 for bus fare to get there
  • Net Income: $17 ($20 - $3)
Note

Always remember: Gross income is your total earnings, while net income is what you actually get to keep.

Common types of deductions

Deductions are amounts subtracted from gross income to calculate net income. They represent costs or savings.

Examples:
  • Money set aside for savings
  • Costs of materials for a project
  • Transportation expenses
  • Taxes (for adults with jobs)
Note

Some deductions are necessary expenses, while others are choices about how to use your money.

Calculating net income

To find net income, subtract all deductions from gross income using this formula: Net Income = Gross Income - Deductions

Example Calculation:
  • Gross income from dog walking: $30
  • Cost of dog treats: $5
  • Money put in savings: $7
  • Total deductions: $12 ($5 + $7)
  • Net income: $18 ($30 - $12)
Note

When calculating, make sure to include all deductions, not just the obvious ones.

Why understanding this matters

Knowing the difference between gross and net income helps you make better decisions about earning, spending, and saving money.

Real-Life Applications:
  • Planning how much money you'll actually have after expenses
  • Understanding why your take-home pay is less than your hourly rate
  • Making smart choices about jobs or projects based on actual profit
Note

This knowledge becomes even more important as you get older and start working regular jobs.