DEPARTMENT OF EDUCATION GRADE LEVEL & SECTION: GRADE 11

LEARNING AREA: GENERAL MATHEMATICS

REGION VIII (KALAPI & BATUAN)
SCHOOLS DIVISION OF EASTERN
SAMAR DATE & TIME: JUNE 15-19, 2026 | 9:45AM- SUBJECT TEACHER: JOEL JUDE A.
BALANGKAYAN SENIOR HIGH 10:45AM & 10:45AM-11:45AM DALUMIAS
SCHOOL
Digital / Online Resources:
• DepEd Learning Management System (LMS): [Link]
• STRENGTHENED SENIOR HIGH SCHOOL CORE SUBJECT: GENERAL MATHEMATICS | WOW
Math: [Link]
REFERENCES: (books, websites, toolkits, etc.)
Toolkits / Materials:
• Subject Orientation PowerPoint Presentation (prepared using AI-assisted tools)
• Numeracy / Rapid Mathematical Assessment Test (teacher-prepared)
• Weekly score sheets and class records
This lesson plan was developed with the assistance of an artificial intelligence (AI) tool, specifically
DECLARATION OF AI USE: (Cite how AI was used [Link] , to help generate ideas, structure content, and improve clarity of instruction.
The AI was used as a support tool in drafting and organizing the lesson; however, all final decisions,
in the formulation of the lesson plan. See DO 3
adaptations, and contextualization were made by the teacher to ensure alignment with learners’ needs,
s.2026 Annex A.) curriculum standards, and classroom realities. The teacher takes full responsibility for the accuracy,
appropriateness, and implementation of the lesson.

MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

INTENTION: Meaningful learning experiences are anchored in how we frame them. Start by deciding what you want learners to master by the
end of the lesson – keep it clear and simple. Remember: Understanding your learners’ evolving context and designing around it ensure that your
lessons connect with and are relevant to them.
Content standards: The learners should have knowledge and understanding of…
o business and finance through problems involving earning money, buying, and selling
o patterns, arithmetic and geometric sequences and series
o financial application of sequence and series
o measurement and conversion
LEARNING o functions and its graphs
COMPETENCY & Performance standards: By the end of the term, the learners are able to…
CURRICULUM o Prepare accurate payrolls and digital payslips with correct gross pay, deductions, and net income.
STANDARDS o Create and present a digital financial report with graphs, equations, and justified real-life decisions.
o Design and present a practical measurement or conversion solution with a concrete or visual model

Learning competencies: Calculate weekly or monthly wages from an annual salary, wages from an hourly rate, including situations involving
overtime and other allowances, and earnings based on commission or piecework. Solve problems involving salaries, wages, benefits, and
deductions (tax computations, overtime pay, and gross and net incomes) using appropriate technology.
 At the end of the session for the whole week, learners are expected to:
a) The learners will be able to calculate weekly and monthly wages from an annual salary.
LEARNING
b) The learners will be able to compute wages from an hourly rate including overtime pay and allowances.
OBJECTIVES
c) The learners will be able to determine earnings based on commission and piecework systems.
d) The learners will be able to solve problems involving salaries, wages, benefits, and deductions using appropriate technology.
LEARNER CONTEXT
Write your observations of
your learners, and how they Learners are newly enrolled Grade 11 students. Most have completed junior high school mathematics but may have varying levels of
have been performing or confidence and proficiency. Some may have experienced learning gaps due to post-pandemic modular/online schooling. Learners are
responding to learning
experiences recently.
generally curious about senior high school subjects. This orientation day is crucial for setting a positive tone, managing expectations, and
Include strengths, interests, building rapport.
and possible barriers to
learning.

LEARNING EXPERIENCES: A learning experience is like a thoughtfully designed journey. Each activity and interaction builds towards meaningful
understanding and growth. Identify activities and interactions to help learners gain knowledge, skills, or understanding in a purposeful way.
PRE-LESSON The teacher initiates the The session begins by Begin the session by The teacher ensures all  Greet students
Describe how you will session by reviewing the establishing a clear reviewing the concept of laptops or computers are warmly and
help the learners get concept of time units distinction between hourly percentage and decimal functional and have acknowledge the
ready for the lesson. within a fiscal year, wages and annual salaries. conversion. Ask the spreadsheet software like effort they have
establishing that one year The teacher asks learners learners to calculate 5 Microsoft Excel or Google put in during
contains 12 months and to identify common percent of 50,000 pesos Sheets pre-installed. A previous
exactly 52 weeks. professions in their and explain the review of basic sessions.
Students are asked to community that utilize movement of the decimal multiplication, division,  Say: "Today's
examine a sample payslip hourly compensation, such point two places to the and percentage quiz is your
and identify the 'Annual as construction workers, left. Reiterate that basic calculations is conducted. chance to show
Salary' figure, which service crew members, or earnings are typically The teacher displays the what you've
represents the total gross freelance staff. The teacher time-based, but today the current SSS, PhilHealth, learned. You've
income before any introduces the concept of focus shifts to and Pag-IBIG contribution been working
deductions are made the standard 40-hour performance-based and tables and the latest hard — trust
over the course of one workweek as defined by the output-based Personal Income Tax yourself."
year. The teacher Labor Code of the compensation models. schedule on the board to  Give students 5
explains that Philippines and explains serve as reference points minutes to quietly
understanding these that a worker's basic for the session. review their notes
increments is vital for compensation is the before papers are
household budgeting and foundation for all further distributed.
financial planning. financial calculations. A  Remind the class
diagnostic question is of the honesty
presented: If a worker policy: "Your
earns 60 pesos per hour, honest score
how much do they earn in a helps me
standard 8-hour day? This understand how
lead-in ensures all learners to help you
understand the base better."
calculation before  Ensure all
 students have a
introducing variables like pen or pencil and
overtime and allowances. distribute scratch
paper.
FLOW  The teacher presents  The teacher  Introduce the concept  The teacher begins  Opening (5 mins):
Describe the activities a real-world scenario demonstrates the of commission as a by distinguishing Distribute quiz papers
that you can involving a job offer primary formula for fee paid to an agent between salary and face-down. Instruct
implement in 1 or with an annual salary calculating regular pay: or employee for wages. A salary is students to write their
more sessions to meet of 360,000 PHP. The Regular Pay equals the transacting a piece of explained as a fixed name, section, and date
the learning teacher defines Hourly Rate multiplied business or amount of money only. Read all quiz
objectives. 'Annual Salary' as the by the Number of performing a service. paid to an employee instructions aloud in
total fixed Regular Hours Worked. Explain that annually, usually Filipino or Waray before
compensation paid to On the chalkboard, the commission is usually divided into monthly students begin.
an employee for a full teacher writes an calculated as a or semi-monthly  Quiet Work Period
year of work. The example where an percentage of the installments, whereas (30–35 mins): Students
class is directed to employee earns PHP total value of sales a wage is payment answer independently.
calculate the monthly 70.00 per hour and made. Present the based on an hourly, Teacher circulates calmly
gross pay by dividing works a full 8-hour shift. formula for Straight daily, or piecework to monitor and maintain
the annual amount by The teacher explicitly Commission: rate. To illustrate, the order. Teacher may
12. The teacher states that any work up Commission = Total teacher writes an clarify the meaning of
writes the formula on to 8 hours a day is Sales multiplied by annual salary of instructions — but not
the board: Monthly considered regular Commission Rate. ₱360,000 on the answers — when a
Wage = Annual time. The learners use Provide a concrete board and instructs student raises their hand.
Salary ÷ 12. Students their calculators to example: a real estate the learners to  Warning & Wrap-up (5
use their calculators confirm that 70 times 8 agent sells a house calculate the monthly mins): Give a 5-minute
to determine that equals PHP 560.00. for 2,000,000 pesos pay by dividing the warning before time is
360,000 PHP divided The teacher then with a 3 percent total by 12, and the called. Remind students
by 12 equals 30,000 extends this to a commission rate. weekly pay by to review their answers.
PHP per month. The weekly calculation, Direct the learners to dividing the total by  Collection (3 mins):
teacher explains that assuming a 5-day multiply 2,000,000 by 52. Learners perform Collect papers row by row
this monthly figure is workweek, showing 0.03 to find the these calculations in in an orderly manner.
the standard baseline that PHP 560.00 earnings of 60,000 their notebooks to  Closing Debrief
for calculating multiplied by 5 days pesos. Ask the establish the baseline (remaining time): Brief
mandatory equals PHP 2,800.00. learners to identify for gross income. verbal processing —
government Learners are directed other professions that  The discussion "Which item felt easiest?
contributions like to the wage rate table use this system, such moves to hourly rates Which felt hardest?"
SSS, PhilHealth, and to find a specific job as insurance agents and overtime pay. Allow 2–3 students to
Pag-IBIG. title and calculate its and car salespeople. The teacher defines share. This is not a
 The teacher shifts the equivalent daily and  Discuss the Salary the standard work correction session. The
focus to weekly wage weekly pay. Plus Commission day as 8 hours and purpose is emotional
calculations,  The teacher introduces structure where an explains that any processing to reduce
emphasizing that the concept of employee receives a work beyond this is post-quiz anxiety before
although many Overtime Pay, defining guaranteed base considered overtime. dismissal.
people assume a it as compensation for salary plus a The teacher
month has four work performed beyond percentage of their introduces the
 weeks, a year the standard 8 hours a sales. Explain that standard multiplier for
actually contains 52 day. The teacher this provides financial overtime, which is
weeks. The teacher explains that under the security while 125% of the hourly
provides the formula: Labor Code, the regular incentivizing higher rate for regular
Weekly Wage = overtime rate is sales performance. workdays. For
Annual Salary ÷ 52. typically 125 percent of Present a scenario example, if a worker
Using the same the hourly rate. The where a retail clerk earns ₱80 per hour
example of 360,000 teacher writes the earns a monthly base and works for 10
PHP, students expanded formula: salary of 12,000 hours, the teacher
perform the operation Overtime Pay equals pesos plus 5 percent demonstrates the
360,000 ÷ 52. The Hourly Rate multiplied commission on all calculation: (8 hours *
teacher demonstrates by 1.25 multiplied by sales exceeding ₱80) + (2 hours * ₱80
how to round the the Overtime Hours. To 50,000 pesos. If the * 1.25). The learners
resulting 6,923.0769 illustrate this, the clerk sells 80,000 are then given a
to the nearest teacher presents a pesos worth of goods, scenario involving 45
centavo, which is scenario: a worker the learners must first hours of work in a
6,923.08 PHP. The earns PHP 80.00 per calculate the week to determine
teacher explains that hour and works 10 commissionable the total weekly wage
this specific hours in one day. The amount by subtracting including 5 hours of
conversion is critical teacher breaks this 50,000 from 80,000, overtime pay.
for workers who are down into 8 regular resulting in 30,000  The teacher
paid on a weekly hours (80 times 8 pesos. Then, multiply introduces the
basis rather than a equals 640) and 2 30,000 by 0.05 to get concepts of
monthly basis, as it overtime hours (80 1,500 pesos. Finally, commission and
ensures they receive times 1.25 times 2 add the 12,000 base piecework as
their full annual equals 200). The total salary to the 1,500 alternative earning
entitlement over the daily wage is calculated commission for a total methods.
52-week period. by adding these two monthly income of Commission is
 The teacher results (640 plus 200 13,500 pesos. defined as a
introduces a equals 840). Learners  Transition to the percentage of total
comparison exercise then practice Piecework System, sales generated by
where students must calculating overtime for defining it as a an employee, such as
calculate the bi- 3 hours at a rate of method of a real estate agent
weekly pay (every PHP 90.00 per hour on compensation where earning 3% on a
two weeks). The their worksheets. the worker is paid a ₱2,000,000 property
teacher explains that  The teacher discusses fixed rate for every sale. Piecework is
bi-weekly pay is 'Allowances' as unit produced or defined as being paid
calculated by dividing additional payments action performed, for each individual
the annual salary by provided by an regardless of the time item produced, such
26, because 52 employer that are not taken. Explain that as a tailor earning
weeks divided by 2 part of the basic hourly this is common in ₱50 for every shirt
equals 26 pay rate, such as a PHP manufacturing, completed. The
periods. Students 50.00 daily meal garment industries, teacher asks the
calculate 360,000 allowance or a PHP and agriculture. learners to calculate
PHP ÷ 26, resulting in 500.00 monthly Present the formula: the total earnings of a
 13,846.15 PHP. The transportation Total Earnings = salesperson with a
teacher leads a allowance. The teacher Number of Units basic salary of
discussion on why a explains that these are Produced multiplied ₱15,000 plus a 5%
bi-weekly schedule added to the total gross by Rate per Unit. Give commission on
might result in two pay after the hourly and a practical example: a ₱100,000 worth of
months of the year overtime wages are worker in a shoe goods sold,
having three calculated. A factory receives 45 emphasizing how
paychecks instead of comprehensive pesos for every pair these incentives drive
two, and how this problem is presented of shoes assembled. productivity.
impacts a worker's on the board: An If the worker  The teacher explains
cash flow compared employee works 44 completes 12 pairs in the difference
to a standard monthly hours in a week (40 a day, the learners between gross
salary. regular hours and 4 calculate 12 multiplied income and net
 Working in pairs, overtime hours) at a by 45 to reach 540 income by identifying
students receive rate of PHP 100.00 per pesos. Contrast this mandatory
worksheets hour, and receives a with hourly wages to deductions and
containing five weekly laundry show how speed and benefits. The teacher
different annual allowance of PHP efficiency directly lists SSS (Social
salary profiles 200.00. The teacher impact earnings in Security System),
ranging from entry- guides the learners this system. PhilHealth, and Pag-
level positions to through the steps:  Explain the IBIG as mandatory
executive roles. For Regular Pay (100 times Differential Piece contributions in the
each profile, students 40 equals 4,000), Rate System, which is Philippines that
must calculate the Overtime Pay (100 used to reward high- provide health and
monthly, bi-weekly, times 1.25 times 4 performing workers retirement security.
and weekly wages. equals 500), and the with a higher rate per The teacher
The teacher moves addition of the unit once they exceed demonstrates how to
around the room, Allowance (4,000 plus a certain production use a tax table to find
ensuring that 500 plus 200). The final quota. Describe a the withholding tax
students are correctly gross wage is scenario where a based on the taxable
applying the divisors determined to be PHP worker earns 10 income after
of 12, 26, and 52 4,700.00. pesos per unit for the mandatory
respectively. The Learners are organized into first 100 units, but 15 deductions. The
teacher points out small groups to solve a pesos per unit for formula Net Income =
that these 'Real-World Payroll every unit produced Gross Income - (Total
calculations represent Challenge' using the board beyond that 100-unit Deductions) is written
'gross' income, work materials. Each group threshold. If a worker prominently. The
meaning the amount is assigned a fictional produces 130 units, teacher guides the
before taxes or employee profile with a the learners must learners through a full
benefits are specific hourly rate, a set of calculate two parts: calculation for an
subtracted, which will hours worked over six days 100 units at 10 pesos employee earning
be the focus of the including varying overtime, (1,000 pesos) and 30 ₱25,000, subtracting
next session. and a specific set of units at 15 pesos (450 specific contribution
To conclude the lesson, allowances. They must pesos), totaling 1,450 amounts and tax to
the teacher facilitates a calculate the total weekly pesos. This highlights arrive at the 'take-
 reflection on why an home' pay.
annual salary is often the Learners open their
figure quoted during job spreadsheet software to
interviews. The teacher build an automated
how companies use
explains that it provides a payroll calculator. The
mathematics to drive
comprehensive view of teacher instructs them to
industrial productivity.
the total value of the create columns for
gross income. During this Conclude the session by
position, whereas Employee Name, Basic
time, the teacher moves having learners use their
monthly or weekly figures Pay, Overtime Hours,
between groups to ensure calculators to solve a
are more practical for Gross Income, SSS,
learners are applying the complex multi-step word
day-to-day living. PhilHealth, Pag-IBIG,
1.25 multiplier correctly for problem involving a
Students are asked to Tax, and Net Income.
overtime hours and are not salesperson who has a
consider which pay The teacher
accidentally including the base salary, a graduated
frequency—monthly or demonstrates how to
allowance in the overtime commission based on
weekly—would make it input formulas, such as
rate calculation. The sales tiers, and a small
easier to save for a large using the sum function for
session concludes with one piecework bonus for
purchase like a total deductions and
group presenting their every new client account
motorcycle or a laptop, subtraction for the net
solution on the board, opened. Ensure learners
linking the mathematical pay. Learners are tasked
explaining each step of follow the order of
conversion back to with inputting data for five
their arithmetic process to operations, calculating
personal financial goals. different employee
their peers. each component of the
profiles, observing how
income separately before
the net income
summing them to find the
automatically updates
total gross earnings.
when they change the
number of overtime hours
or the basic pay rate in
the spreadsheet cells.

LEARNING
RESOURCES
List down the learning calculator, sample calculator, wage rate table, sample business laptop/computer,
resources that will help payslip, worksheets, worksheet, board work scenarios, worksheets, spreadsheet software, worksheets
you reach your whiteboard, marker materials calculator, visual aids calculator, worksheets
objectives. Ensure that
they are available and
inclusive.
• Another learning • Another learning area? • Another learning area? • Another learning Values Education:
OPPORTUNITIES FOR area? Social Studies and Social Studies: Analyze area? Honesty, self-discipline,
INTEGRATION Values Education: Economics: Analyze the the historical context of Values Education: and perseverance in an
Write down any Discuss the concept of Philippine Labor Code piecework during the Discuss the ethical assessment setting.
possibilities to 'Stewardship and specifically regarding the Industrial Revolution and obligation of employers to
meaningfully another Financial Responsibility.' Omnibus Rules its evolution into modern pay fair wages on time
learning area, special Why is it important to Implementing the Labor labor laws in the and the responsibility of
topic, or technology. know your exact weekly Code. Discuss how Philippines to ensure employees to provide
 income? The teacher
explains that knowing
these figures helps
mandatory overtime pay
individuals avoid
and allowances serve as
overspending and
social protection
ensures that they can
mechanisms to ensure fair workers receive a honest labor for the
allocate funds for needs
compensation for labor- minimum fair wage even compensation received.
like food and rent before
intensive roles. under output-based Why is transparency in
spending on wants.
• A special topic? systems. pay slips important for
• A special topic?
Financial Literacy: Discuss • A special topic? maintaining trust in a
Socio-Economic
the concept of 'Variable Financial Literacy: workplace?
Awareness: Discuss the
Income' vs. 'Fixed Income'. Discuss the importance of • A special topic?
'13th-Month Pay' law in
Explain that while overtime budgeting for individuals Financial Literacy:
the Philippines. The
pay increases a worker's with fluctuating incomes Analyze the importance
teacher explains that by
take-home pay, it is not like commission-based of the 'Net Income' figure
law, employers must
guaranteed every month, workers. Explain why over 'Gross Income' when
provide an additional
and therefore personal setting aside an creating a personal
month's salary to
budgets should be planned 'emergency fund' during budget. Discuss how the
employees, and the
Write N/A if none. primarily around the basic high-sales months is 50-30-20 rule (needs,
students calculate how
hourly wage rather than critical for months with wants, savings) should be
this extra 1/12th of their
relying on overtime. lower sales performance. applied to the actual take-
annual income
• Technology? • Technology? home pay calculated in
significantly impacts a
Use a scientific calculator Use a spreadsheet class.
family's year-end budget.
or a simple mobile program to create a • Technology?
• Technology?
spreadsheet app to payroll template where Use spreadsheet
Spreadsheet Basics: The
demonstrate how formulas users can input 'Total functions like =SUM(),
teacher demonstrates on
can be automated. Show Sales' or 'Units Produced' =IF() for tax brackets, and
the whiteboard how an
the learners how setting a and use cell formulas to basic cell multiplication to
Excel formula like
'Cell' for the hourly rate and automatically calculate create a dynamic payroll
'=B2/12' or '=B2/52'
another for hours worked net pay after accounting system that reduces
(where B2 is the annual
allows for instant for a 10 percent human error in complex
salary) can automate
calculation of wages, withholding tax. financial calculations.
these calculations.
highlighting the efficiency of
Students are encouraged
technology in payroll
to use their calculators to
management.
verify these automated
outputs to understand the
logic behind the software.
ASSESSMENT: Assessments reveal what learners have gained and what they still need help with. These are helpful in providing you with information to guide
your future instruction throughout the entire session.
Students will complete a The learners will complete Provide a set of five-word Learners are provided The quiz itself is the
FORMATIVE short 'Wage Conversion a three-part assessment problems. Two problems with a worksheet primary assessment
ASSESSMENT Challenge' on a worksheet. Part A requires must require calculating containing three different instrument for the day. In
Create a task, activity worksheet. They must calculating regular daily pay straight and graduated employment scenarios: a addition, the teacher
 calculate the monthly and observes the following
weekly wages for three during the session:
different annual salaries:
240,000 PHP, 520,000  Which students
PHP, and 1,200,000 finished early
PHP. Success is versus which
measured by the needed more
accuracy of the division time — note for
and the correct rounding differentiation
to two decimal places for planning.
the weekly rates.  Which students
appeared
for five different hourly
commission, two must factory worker paid by confused or left
rates. Part B requires
focus on basic and piecework with overtime, many items blank
or questions to calculating the total pay for
differential piecework a manager on a fixed — flag these
evaluate learning and scenarios involving 2 to 5
earnings, and one final annual salary, and a students for
provide feedback hours of overtime. Part C
problem must integrate a sales representative on follow-up support
every now and then. presents a complex word
base salary with multiple commission. For each next session.
Include ways for problem where they must
commission tiers. scenario, learners must  If time permits
learners to ask for find the total weekly gross
Learners must show their calculate the gross after collection,
guidance or support earnings for an employee
complete solution and income, total mandatory ask students to
throughout each with an hourly rate, 6 hours
explain which earning deductions based on a write a number
session of overtime, and two
system would be more provided chart, and the from 1–5 on a
different types of
profitable given specific final net income using strip of paper:
allowances (meal and rice
sales targets. their spreadsheet tools. "How confident
subsidy).
did you feel
about this quiz?"
Collect
anonymously.
This gives the
teacher a quick
reading of the
class's overall
confidence level
and emotional
state.

WAYS FORWARD: Meaningful learning can also happen beyond the classroom – for both the learners and the teacher.
Pause and reflect on what happened today.
EXTENDED Students are assigned to Learners are tasked to Interview a local business Learners are tasked to  Students are
LEARNING interview a working family research the 'Night Shift owner or a professional research the 'De Minimis' encouraged to go back to
OPPORTUNITIES member or neighbor to Differential' in the salesperson to ask about benefits in the Philippines their notes after class and
Suggest other learning ask about their pay Philippines. They must find their compensation —small-value benefits identify topics they felt
experiences outside frequency (e.g., weekly, the percentage premium structure. Learners will like rice subsidies or unsure about during the
 quiz.
the classroom/class  Optional home activity:
semi-monthly, or
write a one-page report clothing allowances that Write down 2 items you
hours that learners monthly). Students will
added to an hourly rate for detailing how their are often non-taxable. were uncertain about and
may want to access to then write a three-
work performed between interviewee's earnings are They must prepare a brief try to solve them again
reinforce what they sentence reflection on the
10:00 PM and 6:00 AM and calculated and whether report on how these from memory.
have learned, to spark advantages or
prepare to discuss how this they prefer a fixed salary benefits can increase an  Reassure students
their curiosities disadvantages of that
specific allowance affects or a commission-based employee's total who feel they did not
further, or that may specific pay cycle based
the total wage calculation in system, justifying the compensation package perform well: "This quiz
provide them support on what they learned
the next session. preference with without increasing their result is not the end —
in their areas of about annual salary
mathematical reasoning. tax liability. we will review, and you
difficulty. distribution.
will have more chances
to show what you know."
REFLECTIONS
Think about what you
need to change for the
next session based on
what happened today.
Is there something the
learners are interested
in exploring?

PREPARED BY:
Joel Jude A. Dalumias
(Subject Teacher)

APPROVED BY:
Ginalyn M. Moriles
(Department Head/Teacher V)

Noted by:
EMMA M. ABOT
OIC/ASP II