📊 Part 1: Multiple Choice

1. Sarah earns $45,000 per year and receives a 4% pay rise. What is her new annual salary?

$46,800

$47,000

$46,500

$1,800

2. To calculate a 15% GST on a $200 work expense, you would multiply by:

0.15

1.15

15

0.85

3. A company reduces its workforce from 250 to 200 employees. What percentage decrease is this?

20%

25%

50%

80%

4. Which of the following are correct ways to calculate a 12% salary increase? (Select all that apply)

Multiply original salary by 1.12

Add 12% of original salary to original salary

Multiply original salary by 0.12

Multiply original salary by 1.88

💼 Part 2: Problem Solving

5. James works part-time earning $18.50 per hour. He receives a 6.5% hourly pay increase. Calculate his new hourly rate.

New hourly rate: $ __________

6. A laptop costs $1,200 including GST (15%). What is the price excluding GST?

Price excluding GST: $ __________

7. Emma's monthly salary is $4,800. She has the following deductions:
• Income tax: 22%
• KiwiSaver: 3%
Calculate her take-home pay after these deductions.

Take-home pay: $ __________

🔍 Part 3: Real-World Applications

8. A retail store offers a 25% staff discount on all purchases. If an employee buys work clothes worth $160, how much will they pay?

Amount to pay: $ __________

9. A company's profits increased from $85,000 to $102,000 in one year. Calculate the percentage increase and explain what this means for potential employee bonuses.

Percentage increase: __________ %

10. David claims $450 in work expenses. If he can claim back 80% of these expenses, and must pay 15% GST on the reimbursement, calculate his final reimbursement amount.

Final reimbursement: $ __________