What counts as pay?
When paying a worker, what actually 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
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