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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/shares 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 
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