What counts as pay?
Understand what counts as pay and what doesn't when paying a worker.
What is included as pay?
The following counts as pay:
- fees
- bonuses and commission
- holiday pay
- statutory payments, eg statutory sick, maternity, paternity, shared parental pay, adoption pay and parental bereavement pay
- overtime
- notice pay
What does not count as pay?
Pay does not include:
- loans to the worker
- refunds for expenses
- redundancy payments
- tips paid directly to the worker
- employer contributions to a pension scheme
Developed with
Actions
Also on this site
Content category