Regulation 21 Earnings of employed earners

(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—

(a)

any bonus or commission;

(b)

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

(c)

any payment by way of a retainer;

(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—

(i)

travelling expenses incurred by the claimant between his home and place of employment, or

(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;

(e)

any award of compensation made under Article 32(2)(a) or (5) of the Industrial Relations (Northern Ireland) Order 1976^f1 (enforcement of Article 31 order and compensation);

(f)

any such sum as is referred to in Article 14(2) of the Social Security (Miscellaneous Provisions) (Northern Ireland) Order 1977^f2 (certain sums to be earnings for social security purposes);

(g)

any statutory sick pay under Part II of the Social Security (Northern Ireland) Order 1982^f3;

(h)

any statutory sick pay under Part I of the Social Security and Housing Benefits Act 1982^f4;

(i)

any payment made under the legislation of, or under any scheme operating in, the Republic of Ireland which is analogous to income to which sub-paragraphs (e) to (h) relate.

(2)

Earnings shall not include—

(a)

subject to paragraph (3) any payment in kind;

(b)

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

(c)

any occupational pension.

(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—

(a)

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

(b)

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

except that where the claimant satisfies the adjudication 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.

Annotations

Footnotes

f1: S.I. 1976/1043 (N.I. 16); Article 32(2)(a) and (5) was amended by paragraph 4(5) of Schedule 3 to the Industrial Relations (Northern Ireland) Order 1987 (S.I. 1987/936 (N.I. 9))
f2: S.I. 1977/610 (N.I. 11); Article 14(2) was amended by paragraph 49 of Schedule 9 to, and Schedule 10 to, the Social Security (Northern Ireland) Order 1986 (S.I. 1986/1888 (N.I. 18))
f3: S.I. 1982/1084 (N.I. 16)
f4: 1982 c. 24