| 1
|
BASIC PAY |
Yes |
Yes |
Yes |
Recurring |
| 2
|
Overtime |
Yes |
Yes |
Yes |
Non-Recurring |
| 3
|
Overtime 1 |
Yes |
Yes |
Yes |
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 |
| 14
|
Absence Pay |
Yes |
Yes |
Yes |
Non-Recurring |
| 15
|
Tax Credit |
No |
No |
No |
Recurring as Appropriate |
| 16
|
SSP / SMP / SAP / SPP |
Yes |
Yes |
Yes |
Recurring as Appropriate |
| 17
|
Taxable Expenses payment |
Yes |
Yes |
Yes |
| 18
|
Non-Taxable Expenses payment |
No |
No |
No |
Non-Recurring |
| 19
|
Overtime 2 |
Yes |
Yes |
Yes |
Non-Recurring |
| 20
|
Overtime 3 |
Yes |
Yes |
Yes |
Non-Recurring |
| 21
|
Overtime 4 |
Yes |
Yes |
Yes |
Non-Recurring |
| 22
|
Trivial commutation lump sums (TCLS) - Taxable |
Yes |
Yes |
Yes |
Non-Recurring |
| 23
|
Small pot lump sum payments from personal pension schemes - Taxable |
Yes |
Yes |
Yes |
Non-Recurring |
| 24
|
Small pot lump sum payments from occupational pension schemes - Taxable |
Yes |
Yes |
Yes |
Non-Recurring |
| 25
|
Trivial commutation lump sums (TCLS) - Non-Taxable |
No |
Yes |
Yes |
Non-Recurring |
| 26
|
Small pot lump sum payments from personal pension schemes - Non-Taxable |
No |
Yes |
Yes |
Non-Recurring |
| 27
|
Small pot lump sum payments from occupational pension schemes - Non-Taxable |
No |
Yes |
Yes |
Non-Recurring |
| 28
|
Flexible drawdown taxable payment |
Yes |
Yes |
Yes |
Non-Recurring |
| 29
|
Flexible drawdown non-taxable payment |
No |
Yes |
Yes |
Non-Recurring |