Earnings

(1) For the purposes of these Regulations, the earnings of an employed person shall be the gross earnings received by such person from his employer including: (a) overtime payments; (b) cost of living bonus; (c) family allowances or payments in respect of dependents; (d) supplements or rewards for long service, industry or efficiency; (e) production bonus or incentive pay, service charges; (f) commission on profits or sales; (g) gratuities paid by the employer other than those paid once a year; (h) money or other remuneration paid in consideration of dirty, obnoxious or dangerous conditions or similar payments; (i) payment on account of night or shift work; (j) amounts deducted from earnings under any law or contract of service in respect of free meals provided by the employer; (k) any liabilities of the employed person (including tax) paid on his behalf by the employer; and Social Security 25 (l) holiday pay or other amounts set aside out of the employed person’s earnings throughout the year or part of the year to be paid out to him periodically or as a lump sum: Provided that – (i) in the case of payments specified under sub–paragraphs (a) to (j) inclusive of this paragraph, the amounts so paid shall, if they are not paid together with the earnings for the period for which they were due, be included in the wages for the period in or immediately after which they are paid; (ii) in the case of payments specified under sub–paragraphs (k) and (l) of this paragraph the amounts paid or set aside shall be included in the related earnings of the appropriate periods for which contributions would have been payable had the amounts not been so set aside. (2) Where the earnings of an employed person are not fixed on a time basis, the total amount of his earnings in a specific period for which a contribution or contributions are payable shall be taken into account for the purpose of (3) Where a person employed in insurable employment does not receive from his employer any pecuniary remuneration, the Board may determine for the purposes of the Act the amount of contribution payable on the basis of earnings normally derived from employment of the same type and in similar circumstances. 26 Social Security (4) With a view to securing that liability for the payment contributions is not avoided or reduced by an employer using any pay practice which is abnormal for the employment, the Manager whether or not an application has been made to him in that regard, may if he thinks fit, determine any question in relation to the payment of contributions where any such practice has been or is being followed in like manner as if the employer concerned had not followed such abnormal practice but had followed a practice normal for the employment in question.