{ "url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-19", "json_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-19.json", "legislation": "uksi/1992/1814", "legislation_title": "The Council Tax Benefit (General) Regulations 1992", "legislation_url": "https://openlegislation.uk/council-tax-benefit-general-regulations-1992", "path": "regulation/19", "kind": "regulation", "number": "19", "heading": "Earnings of employed earners", "text": "(1) Subject to paragraph (2), “earnings” means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes—\n(a) any bonus or commission;\n(b) any payment in lieu of remuneration except any periodic sum paid to a claimant on account of the termination of his employment by reason of redundancy;\n(c) any payment in lieu of notice or any lump sum payment intended as compensation for the loss of employment but only in so far as it represents loss of income;\n(d) any holiday pay except any payable more than 4 weeks after termination or interruption of the employment;\n(e) any payment by way of a retainer;\n(f) any payment made by the claimant’s employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the claimant’s employer in respect of—\n(i) travelling expenses incurred by the claimant between his home and place of employment,\n(ii) expenses incurred by the claimant under arrangements made for the care of a member of his family owing to the claimant’s absence from home;\n(g) any award of compensation made under section 68(2) or 71(2)(a) of the Employment Protection (Consolidation) Act 1978 (remedies and compensation for unfair dismissal);\n(h) any such sum as is referred to in section 112 of the Contributions and Benefits Act 1992 (certain sums to be earnings for social security purposes);\n(i) any statutory sick pay or statutory maternity pay, or a corresponding payment under any enactment having effect in Northern Ireland;\n(j) any remuneration paid by or on behalf of an employer to the claimant who for the time being is on maternity leave or is absent from work because he is ill.\n(2) Earnings shall not include—\n(a) any payment in kind;\n(b) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;\n(c) any occupational pension.", "extent": "E+W+S", "status": null, "version": "current", "annotations": [ { "type": "F", "label": "F1", "text": "Reg. 19(1)(i)(j) substituted for reg. 19(1)(i) (4.10.1993) by The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/2118), regs. 1(1), 21" }, { "type": "I", "label": "I1", "text": "Reg. 19 in force at 1.4.1993, see reg. 1(b)" }, { "type": "footnote", "label": "f1", "text": "1978 c. 44; section 68(2) was amended by section 21 and Schedule 3 paragraph 21 of the Employment Act 1982 (c. 46); section 71(2) was amended by sections 5 and 21, Schedule 3 paragraph 22 and Schedule 4 of the Employment Act 1982." } ], "outstanding_effects": [ { "type": "words substituted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words substituted", "affecting": "uksi/2005/2894", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) (No.4) Regulations 2005" }, { "type": "substituted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "inserted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "word omitted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "added", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "omitted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "omitted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "added", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "words substituted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "words omitted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "omitted", "affecting": "uksi/2005/273", "affecting_title": "The Housing Benefit and Council Tax Benefit (Miscellaneous Amendments) Regulations 2005 (revoked)" }, { "type": "words substituted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words inserted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words inserted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words substituted by 2003 SI325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words substituted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words substituted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words substituted by SI 2003/325 reg. 17 (as amended)", "affecting": "uksi/2003/2275", "affecting_title": "The Housing Benefit and Council Tax Benefit (State Pension Credit and Miscellaneous Amendments) Regulations 2003" }, { "type": "words substituted", "affecting": "uksi/2002/2689", "affecting_title": "The Social Security (Paternity and Adoption) Amendment Regulations 2002" }, { "type": "words inserted", "affecting": "uksi/2002/2689", "affecting_title": "The Social Security (Paternity and Adoption) Amendment Regulations 2002" }, { "type": "added", "affecting": "uksi/1999/1509", "affecting_title": "The Social Security Amendment (Non-Cash Vouchers) Regulations 1999" }, { "type": "words inserted", "affecting": "uksi/1999/1509", "affecting_title": "The Social Security Amendment (Non-Cash Vouchers) Regulations 1999" }, { "type": "added", "affecting": "uksi/1999/1509", "affecting_title": "The Social Security Amendment (Non-Cash Vouchers) Regulations 1999" } ], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/1992/1814/regulation/19", "retrieved_at": "2026-11-06T03:35:39.387743+00:00" }, "licence": "Open Government Licence v3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." }