Unit 3 - Income and Expenditure

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Personal Finance – Understand sources of Income and Expenditure Introduction In this unit we will: 

look at sources of income

describe ways in which money can be received

look at examples of expenditure

describe ways in which payments can be made.

Assessment At the end of this unit are six multiple choice questions. You need to get four out of six correct to pass this unit.

What is Income? Your income is all the different ways that you might get money. 

Job

Benefits

Pension.

Job You earn money from a job but also if you have a family, partner, pay rent or council tax you may be allowed some extra money to help with your bills – tax credits.

Benefits There are a number of Government benefits to help people who can’t work. For example, if you are looking for work you may get Jobseekers Allowance.

Pensions Older people may have a pension. The one from the state is called a “state retirement pension” or the one from work is called an “occupational pension”.

Personal Finance

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Unit 3: Income and Expenditure


More income You can get income from these as well. 

Interest on savings

Dividends from shares

Rent you receive on another property.

Interest on savings This is extra money you get from the bank for putting your money with them.

Dividends from shares If you have shares in a company, for example, Marks and Spencers, they pay you interest (called a dividend) each year.

Rent If you own a property you can earn money from renting it to someone else.

Activity 1 Which of these is NOT a source of income? Select ONE only. (The answer’s on page 4.) Dividends from shares Benefits Wages or salary A £10 gift from Granny

Working Most of us get our money by getting a job (being employed). There are over 29 million people employed in Great Britain and for this we are paid an hourly rate or a monthly salary.

Self employed Some people work for themselves and are called self employed. Examples can be the owners of small businesses such as plumbers, electricians, painters and decorators etc.

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Benefits Government Benefits are paid by the Government through the Department for Works and Pensions (DWP). For some benefits you need to be working, for example, “Working Tax Credits”. For other benefits you will not be working such as “Jobseekers Allowance”.

The benefits system This gives some money and sometimes practical help if you are: 

Unemployed

Caring for someone – child, elderly or disabled person

Retired – pensioner

Ill

Disabled

A low wage earner – top up money.

Income Support and Working Tax Credits These are two of the most common benefits given by the Government.

What's the difference? It depends What you claim can depend on some of the following: 

Hours worked

Age

Income.

Income Support This is the one of the most common benefits and is seen as a safety net for people who: 

Do not have enough money from their part time work

Do not work and don’t get other benefits.

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Unit 3: Income and Expenditure


Working or not Whether you’re working or not this benefit can help you if you meet the rules. What you could claim Not working

Income Support or Jobseekers

Working full time

Working Tax Credits.

Working part time

Either Income Support or Working Tax Credits.

Some of the rules 

Aged 16 – 59 up to April 2011 (16+ from April 2011)

Single (lone) parent

Sick or disabled

Caring for someone sick or disabled

Working less than 16 hours a week (single) or with a partner who is working less than 24 hours a week.

Tax Credits (child tax credits & working tax credits) Who can get them? You can get tax credits if: 

You are looking after children – not working

You work and look after children

You work and earn a low wage.

Did you know? Nine out of ten families with children get tax credits. However, the rules are changing and less people will get them after April 2011.

Answer Activity 1 Correct answer: Dividends from shares, Student loan, Wages or salary. All are sources of income except the £10 from Granny which is a gift.

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Working tax credits for people with or without children – the rules Have children

No children

Work 16 hours +

Work 30 hours +

Low wage

Low wage

Aged 16+

Aged 25+

Three examples of people who get tax credits From April 2011 the income amounts will go down and hence less people will be able to claim Family type

Income

Tax credits per week

Family with three children

£25,000

£87

Family with three children

£50,000

£10

Single person aged 30

£10,000

£24

Rent and Council Tax Some people do not get enough money to pay their rent and Council Tax. These people can be helped by getting Housing Benefit and Council Tax Benefit.

To claim You must go to your local council offices where they can help you. You do NOT need to tell your landlord that you are getting them.

Personal Finance

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Unit 3: Income and Expenditure


Pensions State retirement pension When you reach 65 as a man or a woman you will get a state pension if you have paid your National Insurance. However, this is changing. As people are living longer, the Government will review the age at which people can claim the state retirement pension.

FOUR types of pension 

State retirement pension – the one almost all people get (99%) + Any of the following

Occupational pension

Stakeholder pension –

A Personal pension

State retirement pension Almost everyone gets this if you or your married or civil partner has been at work and paid National Insurance Contributions”.

Occupational pension You get this if you’ve JOINED your works pension scheme. Your works may also put money in so if you’ve got the chance DO IT.

Stakeholder pension This is a top up pension that EVERYONE can join.

Personal pension You can JOIN this if you are self employed (work for yourself).

The state retirement pension 

The state pension is just pretty rubbish really.

It's a minimum existence. You can't do much.

It's OK if you just want to sit and watch television all day.

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Extra money The Government will GIVE YOU EXTRA money if you join ANY of these three pension schemes. 

Occupational pension scheme

Stakeholder pension

Personal pension

Tax relief This extra money is added to any money you put in to a pension scheme yourself. So it’s free money. It’s giving you back some of the taxes you’ve paid; that’s why it’s called tax relief.

Activity 2 If your employer has a pensions scheme, it's best to join it because: Select ONE only. (The answer’s on page 8.) You get all the money you put in You get no money back You get all the money you put in plus extra money from the Government All three

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Receiving the money Money and / or benefits How will the money from work and / or benefits come to you?

Cash or bank account A few employers will give you cash. Most employers and benefit payers (The Government) will want you to have a bank account so that they can put money directly into your account electronically. They can also write you a cheque but again these need a bank account to be cashed.

Activity 3 When renting a flat which of these would be considered essential? Select FOUR only. (The answer’s on page 10.) Council tax Electricity bill Sky TV A new jacket Rent TV licence

Answer Activity 2 Correct answer - You get all the money you put in plus extra money from the Government

Personal Finance

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Making payments Buying stuff When you buy something in a shop there are several ways you can pay for it. The obvious one is cash. However, many people pay by card. Three types of card (More details will be given later in the Unit on Borrowing Money.) 1)

Credit Card (Buy now pay later)

2)

Debit Card (Buy now pay NOW)

3)

Store Card (Buy now pay later)

Credit card A card issued by a bank, building society etc. lets you buy things now and pay later. If you do not pay off the amount in full then you will be charged interest (usually at an expensive rate).

Debit card This is a card linked to your bank or building society account. Money goes directly from your account to the person or shop you’re buying from. You must have enough money in your account to cover what you spend. Some shops will let you use your card to draw cash as well as pay for goods. A debit card will usually also let you take out money from cash machines.

Store card This card is ONLY for the shop you are in. It works like a credit card – you get a statement each month. If you do not pay off the amount in full then you will be charged interest (usually at an expensive rate).

Online payments However, there are also ways of paying for items bought online. 

Credit Card

Debit Card

Paypal.

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Paypal When buying online you can often make the payment by Paypal. You must have a credit card or a bank account that accepts direct debits to open a Paypal account. You can make/receive payments from all over the world.

Activity 4 Online buying: Which is safer to buy things with online - credit or debit card? Select ONE only. (The answer’s on page 12.) Credit card Debit card

Cheques Less popular Cheques are becoming less popular as a way of buying things in shops. Some retailers won’t accept them as they are more open to fraud.

Cheques Cheques in themselves are not "money". In other words they are not legal money - they should always be supported by a cheque guarantee card which guarantees a cheque up to a certain amount of money, for example £100. The amount is in a hologram on the card itself.

Problems with cheques These can be stolen or counterfeit (copied / cloned) and then used by thieves to get goods from shops.

Answer Activity 3 Correct answer: Council Tax, Electricity Bill, Rent and a TV Licence are essential. Non payment of Council tax and TV licence can land you in court. If you don’t pay your rent you can be evicted and the electricity company can cut off your supply if you don’t pay.

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Use CHAPS This is an electronic payment system which is secure and really fast (the same day). Both buyer and seller need a bank account.

What happens? In this example you are selling a car for £800. The buyer sets up a CHAPS payment from his/her bank account to your bank account for £800. You receive the £800 in to your account the same day.

Ring the bank As soon as the money is in your account you can let him/her have the car and you’ve got the money.

Basic bank accounts and bills Cash etc or electronic You can, of course, pay your bills with cash, cheques etc. However, it’s much safer to use electronic ways.

Transferring money Through your bank account you can pay any bill to anyone who has a bank account and will give you their banks details. This is again much safer and easier.

Types of bills 

Rent

Phone

Gas

Electricity

Water and sewerage

Council tax

Remember If you forget to pay your bills, services like gas, electricity could be cut off. Other people could take you to court for not paying these bills.

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Electronic payment It’s easier to set up a payment directly from your bank (current account) to the gas or electricity company.

Standing orders and direct debits These are the two ways you are most likely to use to pay regular monthly or quarterly (3 monthly) bills. They are covered in detail in the unit called, “Banks and what they do”.

Answer Activity 4 Correct answer: Credit card. A credit card gives you more protection. You are protected against fraud in the same way with both cards. But you are NOT protected against Bankruptcy etc with a debit card. Always use a credit card for online/phone shopping.

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Unit test Here are six questions about this unit. You need to get four out of six correct to pass.

Question 1) Which of these is NOT a source of income? Interest on money invested A pension Your wages A ÂŁ10 gift from Granny

Question 2) If you pay rent to a landlord and have a TV you must buy a TV licence. Select ONE only. True False

Question 3) Which of these are Benefits? Select THREE only. Income support Tax credits Student loan Council tax benefit

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Question 4) Which of the following are examples of pension income which you COULD receive when you retire at the normal retirement age Select THREE only. State retirement pension Inheritance pension Occupational pension Personal pension

Question 5) Which of the following would NOT be considered essential spending? Select ONE only. Food Clothes Holidays Heating bills

Question 6) If you bought something on EBAY you could pay with? Select THREE only. Cash Debit card Credit card Electricity card Paypal

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Unit Test The answers are highlighted. 1)

Which of these is not a source of income    

2)

If you pay rent to a landlord and have a TV you must buy a TV licence. 

3)

State retirement pension Inheritance pension Occupational pension Personal pension.

Which of the following would NOT be considered essential spending?    

6)

Income support Tax credits Student loan Council tax benefit

Which of the following are examples of pension income which you COULD receive when you retire at the normal retirement age?    

5)

True / False

Which of these are benefits?    

4)

Interest on money invested A pension Your wages A £10 gift from Granny

Food Clothes Holidays Heating bills

If you bought something on Ebay you could pay with…….     

Cash Debit Card Credit Card Electricity Card Paypal

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Unit 3: Income and Expenditure


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