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Gross and Net Income

Gross income is your total earnings before any deductions are made.

More information on basic pay, overtime and commission can be found in the National 4 Lifeskills Maths section on Income.

Once all Income Tax, National Insurance and Pension Contributions have been made, these are added together to give the 鈥楾otal Deductions鈥.

Net Income = Gross Income 鈥 Total Deductions

The Net Pay is the amount an employee actually 鈥榯akes home鈥. Most income payments are now made into directly into bank accounts.

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