Expenses
Specific payments of, or reimbursement towards, expenses the employee has incurred in connection with their employment, for example mileage allowance.
Non cash gifts with a low value
A one off gift to an employee, for example chocolates, gift vouchers and long service awards.
Pensions paid to the employee by the employer or their provider
Contributions shall only be due on wages paid by an employer not on a pension received from an employer. For example an employee over the pension age continues to work for the same employer.
Redundancy pay
A single payment made as the result of redundancy where the employee is free to work elsewhere.
Remuneration in kind with no cash alternative
Any items provided by the employer with no cash alternative, for example medical insurance provided to all employees by the employer.
Set aside savings being paid to the employee
This is a form of savings scheme run by the employer on behalf of the employee, for example a Christmas savings scheme.
Contributions are not payable when the savings are returned to the employee.
Social Security benefits
Where the employee gives the employer the value of the Social Security benefit they received and the employer continues to pay wages, for example Short Term Incapacity Allowance.
In the month that the employee was unable to work, the employer must deduct the value of the Social Security benefit from the wages shown on the schedule.
Staff discount
Employee receives preferential rate for goods or services, for example a store card.
| Item | Definition | Example |
|---|
| Remuneration in kind with no cash alternative | An item/s provided by the employer with no cash alternative | Medical insurance provided to all employees by the employer |
| Expenses | Specific payments of, or reimbursement towards, expenses the employee has incurred in connection with their employment | Mileage allowance |
| Non cash gifts with a low value | A one-off gift to an employee | Chocolates, gift vouchers, long service awards |
| Pensions paid to the employee by the employer or their provider | Contributions shall only be due on wages paid by an employer not on a pension received from an employer | Over pension age and continues to work for the same employer |
| Redundancy pay | A single payment made as the result of redundancy where the employee is free to work elsewhere | A lump sum paid on redundancy |
| Set aside savings being paid to the employee | This is a form of savings scheme run by the employer on behalf of the employee. Contributions are not payable when the savings are returned to the employee | Saving scheme for Christmas |
| Social Security benefits | Where the employee gives the employer the value of the Social Security benefit they received and the employer continues to pay wages: in the month that the employee was unable to work, the employer must deduct the value of the Social Security benefit from the wages shown on the schedule | Short Term Incapacity Allowance |
| Staff discount | Employee receives preferential rate for goods or services | Store card |
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