Generally earnings means the sums of any of the following payable to a person in connection with their employment
Generally earnings means the sums of any of the following payable to a person in connection with their employment i.e. salary, wages, commission, bonuses and overtime, statutory sick pay, statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay, and statutory adoption pay. Earnings do not include benefits in kind.
Qualifying earnings means the band of gross earnings payable to the person from the employment that are above a prescribed lower level and up to and including a higher prescribed level. The 2022/23 tax year levels are £6,396 and £50,270 respectively.