2. Purpose
Purpose:
◦ To help the students understand the
withholding of payroll and income taxes
from pay
3. Objectives
Students will be able to
◦ Identify types & uses of payroll taxes
◦ Explain how federal income taxes are
used
◦ Distinguish between gross & net pay
◦ Describe how employers withhold & remit
taxes
◦ Explain the purpose of Form W-4
With 90% accuracy
According to assessment
4. Class Information
Grade level: 10, 11, 12
Course: Computer Projects
Number of students: 14
Semester: Full year
Type of Technology: Online
◦ Internal Revenue Service, Department of
Treasury Web site
◦ Web site: http://www.irs.gov
5. Activity
Students worked through Module 1
tutorial
Tutorial covered
◦ Explanation of:
Payroll taxes
Social Security tax
Medicare tax
◦ Employers withholding taxes from
employees’ pay
6. Activity cont.
◦ Difference between gross pay and net pay
◦ Where employers send the withheld taxes
◦ Percentage of FICA and Medicare through
an example
◦ Form W-4
The student is able to click and view a
completed Form W-4
◦ Comprehensive Example
7. Activity cont.
Quick check for understanding and
view answers
Lesson Summary
Complete the Assessment and view
answers
8. Benefits
Students work on activity individually
At their own pace
Module is easy to understand
Has a glossary
Quick check for understanding
Assessment
◦ Students see their results immediately
◦ Teachers see the student’s results
immediately
◦ Assessment is printable
9. Drawback
Once on the web site, the student
must complete seven steps before
reaching the module
10. Statistics
Grades:
◦ 11 students received 100%
◦ 1 student received 90%
◦ 1 student received 80%
Total students present on day of lesson: 13
Completion: 100%
11. Guidelines/Tips
Tip:
◦ Need a handout of instructions on steps
for each student to be able to reach
the module or simulation that you want
them to use
12. Conclusion
Site has many modules and
simulations to select from
◦ cover many topics regarding payroll and
income tax
Site has a link for teachers
◦ Includes lesson plans
Students enjoyed using the site
