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

Section 6(1) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992)

Additional “one-off” payments for example 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, that is, they normally “lie where they fall”.