Pay: employer obligations

What is included as pay?

The following counts as pay:

• fees
• bonuses and commission
• holiday pay
• statutory payments, eg statutory sick, maternity, paternity, shared parental pay, adoption pay and parental bereavement pay
• overtime
• notice pay

What does not count as pay?

Pay does not include:

• loans to the worker
• refunds for expenses
• redundancy payments
• tips paid directly to the worker
• employer contributions to a pension scheme