Employers give employees many things other than cash wages. In addition to typical benefits-in-kind, such as company cars, they pay expenses and expense allowances. Certain other types of payment, which would not ordinarily be seen as income from employment, are brought into Class 1 earnings by SSCBA 1992, s. 4–4AA, and Contributions Regulations, reg. 22, 22A and 22B:

1SSCBA 1992, s. 4(1): SSP, SMP, statutory adoption pay (SAP), statutory paternity pay (SPP) and statutory shared parental pay (ShPP):

derived from statute rather than employment;

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