Month shown on schedule
The month paid to the employee.
Valuation
The value of the commission paid in the month.
Note
An employee who has left must be shown in the month they leave employment.
Exception
Salary is on a commission only basis which usually classifies that person as Class 2 (self-employed).
Directors' fees
Month shown on schedule
The month paid to the employee.
Valuation
The value of the directors' fees.
Exceptions
None.
Employer contributions towards mortgage payments
Month shown on schedule
The month paid to the employee.
Valuation
The value of the employer's payment.
Exceptions
None.
Holiday pay
Month shown on schedule
The month the employee would normally receive payment if they were not on holiday.
Valuation
The value of the holiday pay.
Exceptions
None.
In lieu of notice payments
Month shown on schedule
The month paid to the employee.
Valuation
The value of the payment.
Note
An employee who has left must be shown in the month they leave employment.
Exceptions
None.
Maternity pay
Month shown on schedule
The month paid to the employee.
Valuation
The value of the maternity pay.
Exceptions
None.
Permanent health insurance payments
Month shown on schedule
The month paid to the employee.
Valuation
The value of the payment.
Exceptions
None.
Profit sharing
Month shown on schedule
The month paid to the employee.
Valuation
The value of the payment.
Exceptions
None.
Remuneration in kind - general
Month shown on schedule
The month the employee receives the remuneration in kind.
Valuation
Where there is a cash alternative to any remuneration in kind then the value of the cash alternative, for example car or parking paid for by the employer.
Exceptions
If there is no cash alternative or the remuneration in kind is not already exempt.
Set aside savings
Month shown on schedule
The month the savings are set aside.
Valuation
The value of the set aside savings.
Exceptions
None.
Share award schemes
Month shown on schedule
The month paid to the employee, or in the case of stocks and shares, the month in which the employee is free to profit from their ownership.
Valuation
The value of the payment, or in the case of stocks and shares the value in the month when the employee is free to profit from their ownership.
Exceptions
None.
Tips, gratuities and service charges
Month shown on schedule
The month paid to the employee.
Valuation
The value paid to the employee.
Exceptions
When tips or gratuities are paid directly to an employee by the customer.
Vouchers
Month shown on schedule
The month the employee receives the vouchers.
Valuation
Where there is a cash alternative, then the value of the cash alternative.
Exceptions
If no cash alternative.
Wages and salary
Month shown on schedule
The month they are paid or would normally be paid.
Valuation
The value of the gross wages or salary paid to the employee.
Exceptions
When payments are over the Upper Earnings Limit or the wages are below the minimum earnings threshold.
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