Regulation 21 Earnings of employed earnersI1

any bonus or commission;

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

any payment by way of a retainer;

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—

any award of compensation made under section 68(2) or 71(2)(a) of the Employment Protection (Consolidation) Act 1978^f1 (remedies and compensa-tion for unfair dismissal);

any such sum as is referred to in section 18(2) of the Social Security (Miscellaneous Provisions) Act 1977^f2 (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^f3 ;

any statutory sick pay under Part II of the Social Security (Northern Ireland) Order 1982^f4 ;

any payment made by the claimant’s employer in respect of any Community Charge F1or council tax to which the claimant is subject.

subject to 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 statutory maternity pay or a corresponding benefit under any enactment having effect in Northern Ireland.

where no charge is made in respect of the provision of that accommodation, £12;

where a charge is made and that weekly charge is less than £12, the amount of the difference,