Paragraph 4 EarningsF1I1

any bonus, commission, payment in respect of overtime, royalty or fees;

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

any payment by way of a retainer;

any statutory sick pay under Part XI of the Contributions and Benefits Act or statutory maternity pay under Part XII of the Contributions and Benefits Act;

any statutory paternity pay under Part XIIZA of the Contributions and Benefits Act F3, any statutory adoption pay under Part XIIZB of that Act F4or 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 in so far as such payment or compensation represents loss of income; and

any payment made under the legislation of, or under any scheme operating in, the Republic of Ireland which is analogous to income to which this sub-paragraph relates.

any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;

any tax-exempt allowance made by an employer to an employee;

any gratuities paid by customers of the employer;

any payment in kind;

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any amount received from an employer during a period when the employee has withdrawn his services by reason of a trade dispute;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 made in respect of the performance of duties as—

any payment made by a district council to a member of that council in respect of the performance of his duties as a member F5...; and

any payment where—

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.