2. Earnings from employment
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2. Earnings from employment
Earnings include any salary, wages or fees paid to you, either as an employee (under a contract of service) or as an office-holder. Earnings include bonuses, commission, holiday pay and overtime. Any refund of income tax or national insurance (NI) contributions from HMRC is normally treated as earnings.
Employer-paid benefits – The following benefits are treated as earnings:
    ■statutory sick pay;
    ■statutory maternity pay;
    ■statutory neonatal care pay;
    ■statutory paternity pay;
    ■statutory shared parental pay;
    ■statutory parental bereavement pay; and
    ■statutory adoption pay.
Any sick pay, maternity pay, paternity pay or adoption pay from your employer is also treated as earnings.
On strike – If you are on strike, your earnings will be assumed to be at the same level as if you had continued working. However, this will not apply if your employer terminates your contract.
Deductions – From your earnings, the following are deducted:
    ■any amount that is ‘incurred wholly, exclus
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