What payments are counted as earnings for the purposes of a DEA?
What counts as ‘earnings’ for DEAs
- Wages
- Salary
- Fees
- Bonuses
- Commission
- Overtime pay
- Most other payments on top of wages
- Occupational Pensions, if paid with wages or salary
- Periodic payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment
- Statutory Sick Pay
What does not count as ‘earnings’ for DEAs
- Statutory Maternity Pay
- Statutory Adoption Pay
- Ordinary Statutory Paternity Pay
- Additional Statutory Paternity Pay
- Any pension, benefit, allowance or credit paid by DWP, a local authority or HMRC
- A guaranteed minimum pension under the Pensions Scheme Act 1993
- Amounts paid by a public department of the Government of Northern Ireland or anywhere outside the United Kingdom
- Sums paid to reimburse expenses wholly and necessarily incurred in the course of the employment
- Pay or allowances as a member of Her Majesty’s forces, other than pay or allowances payable to them by you as a special member of a reserve force
- Lump sum redundancy payments and pay in lieu of notice