Payment Items
 
Payment
Ref. No.
Payment Item Subject
To Tax
Subject
To NI
Pensionable Payment Type
1 BASIC PAY Yes Yes Yes Recurring
2 Overtime Yes Yes No Non-Recurring
3 Overtime 1 Yes Yes No Non-Recurring
4 Other Payment Yes Yes Yes Non-Recurring
5 Commission Yes Yes Yes Non-Recurring
6 Allowance Yes Yes Yes Non-Recurring
7 Bonus Yes Yes Yes Non-Recurring
8 Normal Holiday Yes Yes Yes Non-Recurring
9 Advance Holiday Yes Yes Yes Non-Recurring
10 Taxable Redundancy Pay Yes Yes Yes Non-Recurring
11 Non-Taxable Redundancy Pay No Yes Yes Non-Recurring
12 Tips and Service Pay through tronc Yes No Yes Non-Recurring
13 Tips and Service Pay through Employer Yes Yes Yes Non-Recurring
15 SSP / SMP / SAP / SPP Yes Yes Yes Recurring as Appropriate
16 WithtaxNICPen Yes Yes Yes Recurring