The Public Sector Fraud and Error (Recovery) Regulations 2026
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Change 1
17 Interpretation of “earnings”
(1) Subject to paragraph (2), “earnings” for the purpose of deduction from earnings orders, are any sums payable to a person— (a) by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service); (b) by way of pension (including an annuity in respect of past service, whether or not rendered to the person paying the annuity, and including periodical payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment); (c) by way of statutory sick pay. (2) “Earnings” does not include— (a) sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom; (b) pay or allowances payable to the liable person as a member of His Majesty's forces other than pay or allowances payable by their employer to them as a special member of a reserve force (within the meaning of the Reserve Forces Act 1996); (c) pension, allowances or benefit payable under any enactment relating to social security; (d) pension or allowances payable in respect of disablement or disability; (e) guaranteed minimum pension within the meaning of section 8 (2) of the Pension Schemes Act 1993; (f) working tax credit payable under section 10 of the Tax Credits Act 2002; (g) sums paid to reimburse expenses wholly and necessarily incurred in the course of the employment.
17 Interpretation of “earnings”
(1) Subject to paragraph (2), “earnings” for the purpose of deduction from earnings orders, are any sums payable to a person— (a) by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service); (b) by way of pension (including an annuity in respect of past service, whether or not rendered to the person paying the annuity, and including periodical payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment); (c) by way of statutory sick pay. (2) “Earnings” does not include— (a) sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom; (b) pay or allowances payable to the liable person as a member of His Majesty's forces other than pay or allowances payable by their employer to them as a special member of a reserve force (within the meaning of the Reserve Forces Act 1996); (c) pension, allowances or benefit payable under any enactment relating to social security; (d) pension or allowances payable in respect of disablement or disability; (e) guaranteed minimum pension within the meaning of section 8 (2) of the Pension Schemes Act 1993; (f) working tax credit payable under section 10 of the Tax Credits Act 2002; (g) sums paid to reimburse expenses wholly and necessarily incurred in the course of the employment.
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