The decision maker should treat as capital any advance of earnings or loan made by an employer to an employed earner (but not to a S/E earner)1. The payment is not part of the employee's regular income and has to be repaid.
Example
An applicant receives £294 in one week but the pay slip shows that £200 of this is a loan made by the employer. The decision maker should treat £94 as earnings and £200 as capital.
