Regulation 32 Earnings of employed earnersI1

any bonus or commission;

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

any payment in lieu of notice or any lump sum payment intended as compensation for the loss of employment but only in so far as it represents loss of income;

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

any payment by way of a retainer;

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

any award of compensation made under Article 146(4) and 151(3)(a) of the Employment Rights Order^f1 (remedies for unfair dismissal);

any payment or remuneration made under Article 60, 66, 96, 100 or 102 of the Employment Rights (Northern Ireland) Order 1996 (right to guarantee payments, remuneration on suspension on medical or maternity grounds, complaints to industrial tribunals);

any such sum as is referred to in section 112 of the Act^f2 (certain sums to be earnings for social security purposes);

any statutory sick pay, statutory maternity pay, F2statutory paternity pay, statutory adoption pay, F3statutory shared parental pay F4, statutory parental bereavement or a corresponding payment under any statute of the Parliament of the United Kingdom extending solely to Great Britain;

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 (g) to (i) relate;

any remuneration paid by or on behalf of an employer to the claimant who for the time being is on maternity leave, paternity leave or adoption leave F5, shared parental leave or parental bereavement leave or is absent from work because he is ill;

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 V of Schedule 3 to the Social Security (Contributions) Regulations 2001^f3.

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 payment in respect of expenses arising out of the F7claimant participating as a service user.