2 (a)
1 mark (AO1) for each correct wage deduction – maximum 2 marks
Possible deductions include
• income tax/PAYE
• national Insurance
• student loan payments
• pension contribution
• loan repayment
• rent
• court fine.
NB ‘Tax’ is acceptable but this must not refer to an incorrect tax (eg VAT, corporation tax)
2 (b)
1 mark for identifying factor + 1 mark for development/explanation
Apply twice.
Possible answers include
• minimum national wage/living wage
• wages paid in similar shops
• experience and skills of assistants
• antisocial hours eg evening/weekend working
• willingness of employees to accept this wage
• motivational factors
• how much can shop afford to pay.
Example
Her parents probably looked at what assistants in similar shops were paid (1). If the Taylors gave
less than this, they might not attract the employees (1).
