Make benefit debt deductions from an employee's pay
What counts as earnings
When calculating Direct Earnings Attachment (DEA) payments, you should include as earnings:
- wages and salary
- fees
- bonuses
- commission
- overtime pay
- occupational pensions if paid with wages or salary
- compensation payments
- Statutory Sick Pay
- most other payments on top of wages
- pay in lieu of notice
Do not count:
- Statutory Maternity Pay
- Statutory Adoption Pay
- Ordinary or Additional Paternity Pay
- guaranteed minimum pension
- any money the employee gets from the government, such as benefits, pensions or credits (includes Northern Ireland or anywhere outside the UK)
- statutory redundancy pay
- expenses
- pay or allowances as a member of HM Forces (does not include allowances for special members of the reserve force)