Regulation 5 Meaning of total pay billI1

England, Wales and Scotland

For the purposes of these Regulations, the total pay bill for a relevant period is calculated by adding—

(a)

the total gross amount spent on wages by the employer in respect of its employees during the period;

(b)

the total amount spent on pension contributions by the employer in respect of its employees during the period; and

(c)

the total amount of national insurance contributions paid by the employer in respect of its employees during the period.

Annotations