01The surprise1/11

You earned $352. So why is the deposit smaller?

Twenty hours at $17.60. You did the multiplication on the bus home. The bank disagreed.

What you earned

$0.00

20 hours × $17.60 an hour

What hit the bank

$0.00

Deposited Friday, one week later

The missing$34.38did not disappear. Three lines on your pay stub account for every cent.

02Read the stub2/11

Everything is on one page. Most people never read it.

Statement of earnings

Maple Grove Garden Centre

Pay period
Sep 1 – Sep 7, 2025

Earnings

Deductions

Hover or tap any line

CPP — Canada Pension Plan

5.95% of earnings above the $3,500 yearly basic exemption. Contributions start the month after you turn 18, so a 16- or 17-year-old should see $0.00 here. Your employer quietly matches whatever you pay.

Sample stub built from 2025 rates for an 18-year-old in Ontario. Your own stub will differ by province, age and employer.

03Where it went3/11

Watch the money split

Nothing was lost. Three deductions came off before the deposit.

Gross pay leaves your employer

$352.00

Income tax

− $11.67

CPP

− $16.94

− $5.77

Net pay reaches your account

$317.62

Rates shown are 2025 federal and Ontario figures for an 18-year-old with no other income. Under 18, the CPP block is $0.00.

04Your turn4/11

Now you do one

Your turn

Jordan works 15 hours this week at $18.00 an hour.

What is the gross pay?

Answer to reveal the deductions

05Quick check5/11

Quick check

Answering every check in this lesson completes it automatically.

Knowledge check

What is the difference between gross pay and net pay?

Gross pay is before deductions; net pay is what actually reaches your accountGross pay is after deductions; net pay is beforeThey are two words for the same numberNet pay includes tips and gross pay does not

Knowledge check

Which items commonly appear as deductions on a Canadian pay stub?

Income tax, CPP or QPP contributions and EI premiumsRent, groceries and transitGST/HST charged on your wagesYour savings goal contributions

06Gross vs net6/11

Two numbers, one paycheque

Gross pay$352.00

What you earned before anything is taken off. It is the number on a job posting, and the number you never actually receive.

Net pay$317.62

What arrives in your account — 90% of what you earned. Every budget, savings plan and goal should be built from this number.

07The fine print7/11

The lines behind the numbers

Tap each one.

08Real situation8/11

Amira's stub does not add up

Amira is 17, works weekends in Ontario, and her stub shows a CPP deduction. What is the useful next move?

09Try it9/11

Decode your own paycheque

Type in the numbers from your latest stub and see your own gross-to-net path.

Open Paycheque Decoder

10Last check10/11

One more

Answering every check in this lesson completes it automatically.

Knowledge check

Your pay stub shows an amount you do not understand. What should you do?

Assume it is correct because payroll systems never make mistakesAsk your employer or payroll contact to explain the lineEstimate the correct number yourself and adjust your budgetWait until you file a tax return years later

11Takeaway11/11

The one thing to remember

Gross is what you earn. Net is what you keep. Budget from net.

Your progress

0 of 3 checks answered

Up next · Lesson 11 of 15Do Teenagers Pay Income Tax?

Sources

FCAC — First job

Last reviewed July 23, 2026

Educational content only. ProfitED provides general educational information and does not provide personalized tax, legal or financial advice. Rules may change and may differ based on your province, territory and circumstances. Verify important decisions with the Canada Revenue Agency, another appropriate government source or a qualified professional.