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
  • overtime
  • notice 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
  • LRA Workplace Information Service
    03300 555 300
Developed with:
  • LRA
  • Department for the Economy