Decision Makers Guide - DMG23011

Simplification Formula

If an applicant receives a bonus or commission in any of the pay periods, for a period longer than the pay period, deduct the net amount of bonus or commission from the earnings in that pay period. The netv amount of bonus or commission means the gross amount less
1) notional tax and<<b> 2) NI contibutions and
3) Half of any occupational pension contribution






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