Decision Makers Guide - DMG22036

Earnings-calculation of net earnings: Meaning of gross earnings and net earnings: Allowable expenses incurred by the employee

The decision maker can make an allowance for expenses when calculating earnings1 if
1) an employee has incurred allowable expenses and
2) the employer has not made a refund

Example 1

An applicant works as a joiner and needs certain tools to carry out the work. As the employer does not provide tools to any employee, the cost of those items is an allowable expense.

Example 2

An applicant works as a painter and needs certain tools to carry out the work. As the employer does not provide adequate tools to any employee, the cost of those items is an allowable expense

Example 3

An applicant works as a handyman and his employer provides tools such as pliers, hammers and screwdrivers. The applicant buys an electric screwdriver because he prefers to use one. The cost of this item is not an allowable expense because the employer considers that the tools provided are adequate.