Tackling late payments

This ESL worksheet focuses on the topic of late payments in B2B transactions and explores the causes, consequences, and negotiation strategies for managing payment terms between small and large companies. It is most suitable for B1–B2 level learners and is ideal for lessons on business English, finance, negotiation skills, and professional communication. Students build essential vocabulary related to invoicing, payment terms, and debt recovery. Other lessons you might like are “Understanding financial statements” and “Negotiation strategies“.

Speaking: Lead-in and Discussion
The lesson begins with a discussion about students’ experiences with late payments in their professional lives. 

Vocabulary: Payment Terms and Late Payment Expressions
Students put two doalogues in order and learn and practise key expressions related to payment terms such as to delay payment, upfront payment, trade credit, Net 30/60, milestone payment, early settlement discount, late payment fee, overdue invoice, credit check, debt recovery, power imbalance, and to chase payment. They complete matching activities and then discuss the payment terms.

Speaking: Learners then look at real-world statistics on late payment culture (e.g., 47% of B2B invoices in Western Europe are paid late) and discuss which findings they find most surprising. Students also explore the power imbalance between SMEs and large corporations, and debate whether late payment is a bigger issue for small or big businesses.

Listening: How to Get Paid on Time
Before they watch the video, students brainstorm advice for avoiding unpaid invoices. Then they watch a video titled “How to Get Paid on Time and Avoid Unpaid Invoices” and complete comprehension tasks. The listening focuses on reasons for late payment, what to include in a payment request, follow-up intervals, and direct actions such as phoning the customer, pausing work, or consulting a collection agency. Students evaluate true/false statements and summarize practical payment strategies. After that,students engage in a post-listening discussion.

Speaking: Role-Play Negotiation
In the final speaking task, students role-play a negotiation between a small marketing agency (SME) and a large retail company. Learners use functional language for stating positions, negotiating, and responding to pressure.

For more speaking practice, you can use the printable conversaiton cards.