Lesson sheet · Module 20 # Income — pay, social security contributions, gross and net, benefits ## The aim of the lesson > **Don't look at the salary — look at what is left and what protects you when it stops: know gross and net, pay in what gives you rights, and keep a reserve for the months the state does not cover.** - 👧 Child: money comes from several streams, and there is a shared pot for hard days. - 🧑 Teenager: gross is what the contract says; net is what you receive; contributions are a right, not just a deduction. - 🧔 Adult: - contract — in writing, before you start, with clear pay, term and frequency of payment; - payslip — read it every month and compare it with what you expected; - the formula: net = gross − employee contributions − income tax; - self-employed — social security and the reserve are yours; - benefits are a bridge, not a second salary; know the conditions before you need them. **Your step in Pecuvo:** open your wallet and give every income a **flow 1–5** (Module 10). For your main pay, record **gross, net, payday** and the size of your **reserve in months**. Set a goal: a reserve of 3 months of net expenses. Once a year — after every change in rates (usually 1 January) — update the numbers. ## The topic (chapters of the module) 1. Chapter 1 · Where income comes from 2. Chapter 2 · The employment contract and the civil contract 3. Chapter 3 · From gross to net: contributions and tax 4. Chapter 4 · The payslip — how to read it 5. Chapter 5 · The minimum wage and the contribution base 6. Chapter 6 · Self-employed and freelance work — the basics 7. Chapter 7 · When income stops: benefits and safety nets 8. Chapter 8 · Income that grows 9. Chapter 9 · Learning, work, income ## For the youngest · ages 6–7 🐣 **The youngest:** People work and get money for their work. Before they get it, one slice goes into the shared pot. From it we pay for schools, doctors and pensions. The more things you can do, the more you can help. **Play together (5 minutes):** Cut a circle out of paper — this is the pay "cake". Together, cut off one slice "for everyone": the school, the doctor, the park. The child colours in the rest — that is for home. **A question for the evening:** "What job would you like to try, and how would it help people?" **A game from the catalogue:** RB-01 "Helpers' workshop" — [https://pecuvo.eu/igri/katalog/#rb-01](https://pecuvo.eu/igri/katalog/#rb-01) (in Bulgarian) ## Questions for the class — 3 per level - 👧 1. Which "streams" does the money in a family come from? 2. Why is it good for a contract to be written down? 3. What is the shared pot for when someone is ill? - 🧑 1. What is the difference between gross and net? 2. Which three numbers are often confused (minimum wage, minimum and maximum contribution base)? 3. What is different between an employment contract and a civil contract? - 🧔 1. Work out the net pay from a gross of €1,000 using the formula in Chapter 3 (with your own country's rates or the Bulgarian example) and explain every line. 2. What conditions must you meet to receive unemployment benefit, and what is the deadline for the application — in your country or in the Bulgarian example? 3. Why does a self-employed person need a bigger reserve than an employee? ### Check yourself — Chapter 9 - 👧 1. What are the four paths after school? 2. Why do people in different jobs need each other? 3. When does learning stop? - 🧑 1. What does each of the four paths bring, and what does it cost? 2. Why doesn't a group's average income tell you how much you will earn? 3. How much does one month of study in another city cost — do the sum. - 🧔 1. How do you talk with your child about the choice without ranking occupations? 2. What are the five questions for every path? 3. Why is adult learning part of an income plan? ## A 45-minute plan - **5 min:** The question for the evening or one from “Check yourself” — what do the pupils think? No right or wrong answers. - **15 min:** One or two chapters of the module at the level of the class (the “child · teenager · adult” buttons on the page). - **10 min:** The game or the calculator for the topic — in pairs or on the board. - **10 min:** The questions for the class. If you like, the open test — everyone writes down only their code. - **5 min:** The iron principle in the pupils' own words and one small step for home. ## Tools for the lesson - [The whole module on the website](https://pecuvo.eu/en/modules/income/) pecuvo.eu/en/modules/income/ - [Calculator: Net salary (example: Bulgaria)](https://pecuvo.eu/en/calculators/net-salary-bulgaria/) pecuvo.eu/en/calculators/net-salary-bulgaria/ - [The open test (9 questions) — pupils write down only their code (e.g. K4B11), no names; the class distribution is shown on the same page](https://pecuvo.eu/en/test/) pecuvo.eu/en/test/ - [The Glossary — terms explained simply](https://pecuvo.eu/en/glossary/) pecuvo.eu/en/glossary/ No personal data of pupils. Children under 14 — with a teacher or a parent. Do not compare individual pupils. Knowledge, not financial advice. The sheets may be freely printed and copied for lessons, clubs and families, with the source pecuvo.eu. They may not be sold.