Paragraph 1

any bonus, commission, F1payment in respect of overtime, royalty or fee;

any profit-related pay, whether paid in anticipation of, or following, the calculation of profits;

any holiday pay except any payable more than 4 weeks after termination of the employment;

any payment by way of a retainer;

any payments made by the parent’s employer in respect of any expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the parent’s employer in respect of—

any award of compensation made under section 68(2) or 71(2)(a) of the Employment Protection (Consolidation) Act 1978 M1 (remedies and compensation for unfair dismissal);

any such sum as is referred to in section 112 of the Contributions and Benefits Act (certain sums to be earnings for social security purposes);

any statutory sick pay under Part I of the Social Security and Housing Benefits Act 1982 M2 or statutory maternity pay under Part V of the Social Security Act 1986 M3;

any statutory paternity pay under Part 12ZA of the Contributions and Benefits Act or any statutory adoption pay under Part 12ZB of that ActF5,F6or any statutory shared parental pay under Part 12ZC of that Act

any payment in lieu of notice and any compensation in respect of the absence or inadequacy of any such notice but only insofar as such payment or compensation represents loss of income;

any payment relating to a period of less than a year which is made in respect of the performance of duties as—

any payment made by a local authority to a member of that authority in respect of the performance of his duties as a member, other than any expenses wholly, exclusively and necessarily incurred in the performance of those duties.

any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment F12except any such payment which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1) (b) or, as the case may be, regulation 11(1) (b);

any occupational pension;

any payment where—

any advance of earnings or any loan made by an employer to an employee;

any amount received from an employer during a period when the employee has withdrawn his services by reason of a trade dispute;

any payment in kind;

where, in any week or other period which falls within the period by reference to which earnings are calculated, earnings are received both in respect of a previous employment and in respect of a subsequent employment, the earnings in respect of the previous employment.

any tax-exempt allowance made by an employer to an employee F14except any such allowance which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1)(b) or, as the case may be, regulation 11(1)(b).

any amount deducted from those earnings by way of—

one half of any sums paid by the parent towards an F16occupational pension scheme.

one half of any sums paid by the parent towards a personal pension scheme, or, where that scheme is intended partly to provide a capital sum to discharge a mortgage secured upon the parent’s home, 37.5 per centum of any such sums.