NIM08600 - Earnings Periods: Additional payments (bonuses, commissions or arrears of pay )

Section 6(1), SSCBA 1992

Additional “one-off” payments eg bonuses, commissions, overtime, arrears of pay, non business related expenses are part of gross pay in the earnings period in which the employer pays them ie they normally “lie where they fall”. This is so even if the employee’s contracting- out position has changed since they earned the pay.