Pay: employer obligations

What counts as pay?

The following counts as pay:

  • fees
  • bonuses and commission
  • holiday pay
  • statutory payments, eg statutory sick, maternity, paternity, shared parental pay and adoption pay

Pay does not include:

  • loans to the worker
  • refunds for expenses
  • redundancy payments
  • tips paid directly to the worker
  • employer contributions to a pension scheme