# The Employer Supported Childcare (Relevant Earnings and Excluded Amounts) Regulations 2011, Regulation 3: Relevant earnings


For the purposes of section 270B(1)(a) of ITEPA “relevant earnings” (in addition to salary, wages or fees as in section 270B(3)(a)) means—
(a) guaranteed contractual bonuses;
(b) contractual commission;
(c) guaranteed overtime payments;
(d) location or cost of living allowances;
(e) shift allowances;
(f) skills allowances;
(g) retention and recruitment allowances; and
(h) market rate supplements.

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Source: https://www.legislation.gov.uk/uksi/2011/1798/regulation/3 (the official version)
Page: https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.