Regulation 17A Earnings of employed earnersF1

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;

any holiday pay;

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—

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;

statutory sick pay and statutory maternity pay payable by the employer under the Contributions and Benefits Act;

F3... statutory paternity pay payable under Part XIIZA of the Contributions and Benefits Act;

statutory shared parental pay payable under Part 12ZC of the Contributions and Benefits Act;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

statutory adoption pay payable under Part XIIZB of the Contributions and Benefits Act;

any sums payable under a contract of service—

subject to paragraph (4), 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 lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme;

any payment of compensation made pursuant to an award by an employment tribunal in respect of unfair dismissal or unlawful discrimination.

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