{
  "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-21",
  "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-21.json",
  "legislation": "uksi/1991/2887",
  "legislation_title": "The Disability Working Allowance (General) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "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 holiday pay except any payable more than 4 weeks after termination of the employment;\n(c) any payment by way of a retainer;\n(d) any payment made by the claimant’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 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(e) any award of compensation made under section 68(2) or 71(2)(a) of the Employment Protection (Consolidation) Act 1978 (remedies and compensa-tion for unfair dismissal);\n(f) any such sum as is referred to in section 18(2) of the Social Security (Miscellaneous Provisions) Act 1977 (certain sums to be earnings for social security purposes);\n(g) any statutory sick pay under Part I of the Social Security and Housing Benefits Act 1982 ;\n(h) any statutory sick pay under Part II of the Social Security (Northern Ireland) Order 1982 ;\n(i) any payment made by the claimant’s employer in respect of any Community Charge or council tax to which the claimant is subject.\n(2) Earnings shall not include—\n(a) subject to paragraph (3), 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.\n(d) any statutory maternity pay or a corresponding benefit under any enactment having effect in Northern Ireland.\n(3) Where living accommodation is provided for a claimant by reason of his employment, the claimant shall be treated as being in receipt of weekly earnings of an amount equal to—\n(a) where no charge is made in respect of the provision of that accommodation, £12;\n(b) where a charge is made and that weekly charge is less than £12, the amount of the difference,\nexcept that where the claimant satisfies the appropriate officer that the weekly value to him of the provision of that accommodation is an amount less than the amount in sub-paragraph (a) or (b), as the case may be, he shall be treated as being in receipt of that lesser value.\n(5) An employed earner shall not be treated as being in receipt of earnings in any assessment period as long as she is entitled to maternity allowance at the date of the claim.\n(6) An employed earner shall not be treated as being in receipt of earnings in any assessment period as long as she is entitled to statutory maternity pay at the date of the claim and is neither receiving nor expecting to receive at that date extra statutory maternity pay from her employer.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 21(1)(i) inserted (1.4.1993) by The Income-related Benefits Schemes (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/315), reg. 1(1)(b), Sch. para. 13"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 21(2)(d) added (with effect in accordance with reg. 1(3) of the amending S.I.) by The Income-related Benefits Schemes (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/315), regs. 1(1)(d), 18"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 21(3) substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(5)(6)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 21(5)(6) added (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001 (S.I. 2001/892), regs. 1(2), 6(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 21 in force at 7.4.1992, see reg. 1"
    },
    {
      "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 the Employment Act 1982 sections 5 and 21, Schedule 3, paragraph 22 and Schedule 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1977 c. 5; section 18(2) was amended by section 159 and Schedule 16, paragraph 29 of the Employment Protection (Consolidation) Act 1978 (c. 44) and by section 86(2) of, and Schedule 10, Part IV, paragraph 75 and Schedule 11 to, the Social Security Act 1986 (c. 50)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1982 c. 24."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1982/1084 (N.I. 16)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2003/44",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2887/regulation/21",
    "retrieved_at": "2026-10-31T10:31:00.399326+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."
}