📖 Section 1: The Story

Tom started his new job at the shop last week. Today, Sarah from HR wants to explain how he will earn money. She sits with Tom in her office.’ Let me tell you about your salary,’  Sarah says. ‘You will earn £2000 each month. This is your basic income. ‘Tom looks happy. ‘That sounds good! But I don’t understand how tax works.  ‘Sarah shows Tom a sample payslip. ‘Look here. The company will take some tax from your salary. This is a deduction. After tax, you will get less money. ”I see,’ says Tom. ‘Can I earn more money?’ ‘Yes!’ Sarah smiles. ‘We pay extra for overtime. This means more money when you work late. You can also get a bonus if you do very good work. ‘Tom sees Jane, who works in the shop. ‘Jane, how do you get paid?’ he asks. ‘I get weekly wages,’ Jane says. ‘I also earn commission when I sell a lot. Last week, I sold many things and got extra money! ‘Tom now understands how the pay works. He knows about his salary, tax, and ways to earn more money.

⚙️ Section 2: Main Grammar Points

1. Present Simple Tense- Used to explain regular payment systems: ‘You earn £2000’- Shows routine actions: ‘The company takes tax’

2. Future with ‘will’- Used for future payments: ‘You will get less money’- Shows expected outcomes: ‘We will pay extra’