Bonus and commission payments are earnings. Special rules, as
explained in the following paragraphs, apply when a bonus or
commission is paid separately or less frequently than other
earnings.
Note 1 When a bonus or commission is paid at the same
frequency as other earnings, the normal rules apply (DMG23023 for
DPTC), (DMG23011 for WFTC), (DMG26050 for directors WFTC).
Note 2 The term bonus is not defined in regulations so
should be given its normal everyday meaning.
Note 3 Shares are sometimes allocated to employees as part
of a profit-sharing scheme. The cash value of any shares received
in the 52 weeks prior to the application should be treated as
bonus.
