Paragraph 18 Earnings of employed earnersI1

any bonus or commission;

any payment in lieu of remuneration except any periodic sum paid to an applicant on account of the termination of his employment by reason of redundancy;

any payment in lieu of notice;

any holiday pay;

any payment by way of a retainer;

any payment made by the applicant’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 applicant’s employer in respect of—

the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001^f1;

statutory sick pay payable by the employer under the SSCBA;

statutory maternity pay payable by the employer under that Act;

F1... statutory paternity pay payable under Part 12ZA of that Act;

statutory shared parental pay under Part 12ZC of that Act;

statutory parental bereavement pay under Part 12ZD of that Act;

statutory neonatal care pay under Part 12ZE of that Act;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

statutory adoption pay payable under Part 12ZB of that Act;

any sums payable under a contract of service—

subject to sub-paragraph (3), any payment in kind;

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

any occupational pension;

any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme;

any payment of compensation made pursuant to an award by an employment tribunal established under the Employment Tribunals Act 1996^f2 in respect of unfair dismissal or unlawful discrimination;

any payment in respect of expenses arising out of the F6applicant participating as a service user.