Items to include in an employee's gross wages

Items to include in gross wages	The month the item should be shown on the schedule	How valued	Exceptions
Accommodation	The month the employee benefits from the accommodation	If there is a cash alternative, the value of the cash alternative is taken to be the value of the accommodation. If there is no cash alternative, the employer assesses the value of the accommodation, based upon the type of property provided. The employer may be asked to substantiate the value that is applied	a) Where the whole of the remuneration is accommodation - no wages are paid. b) Where there is a requirement for the employee to live in the accommodation provided by the employer. This may be for insurance purposes, or where it is essential for the performance of the employee's duties
Back pay/overtime	The month paid to the employee	The value of the back pay/overtime	An employee who has left must be shown in the month they leave employment
Bonuses	The month paid to the employee	The value of the bonus	An employee who has left must be shown in the month they leave employment
Commission	The month paid to the employee	The value of the commission paid in the month	a) An employee who has left must be shown in the month they leave employment. b) Salary is on a commission only basis which usually classifies that person as Class 2/Self-employed
Directors' fees	The month paid to the employee	The value of the directors' fees	None
Holiday pay	The month the employee would normally receive payment if they were not on holiday	The value of the holiday pay	None
In lieu of notice payments	The month paid to the employee	The value of the payment	An employee has left
Maternity pay	The month paid to the employee	The value of the maternity pay	None
Employer contributions towards mortgage payments	The month paid to the employee	The value of the employer's payment	None
Permanent health insurance payments	The month paid to the employee	The value of the payment	None
Profit sharing	The month paid to the employee	The value of the payment	None
Share award schemes	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	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	None
Remuneration in kind - general	The month the employee receives the remuneration in kind	Where there is a cash alternative to any remuneration in kind then the value of the cash alternative e.g car or parking paid for by the employer	If no cash alternative or the remuneration in kind is not already exempt
Set aside savings	The month the savings are set aside	The value of the set aside savings	None
Tips, gratuities and service charges	The month paid to the employee	The value paid to the employee	When tips/gratuities are paid directly to an employee by the customer
Vouchers	The month the employee receives the voucher/s	Where there is a cash alternative then the value of the cash alternative	If no cash alternative
Wages and salary	The month they are paid or would normally be paid	The value of the gross wages or salary paid to the employee	When payments are over the Upper Earnings Limit