27 Meaning of “wages” etc

Supplementary

27  Meaning of “wages” etc

(1)     In this Part “wages”, in relation to a worker, means any sums payable to the worker in connection with his employment, including—

(a)     any fee, bonus, commission, holiday pay or other emolument referable to his employment, whether payable under his contract or otherwise,

(b)     statutory sick pay under Part XI of the Social Security Contributions and Benefits Act 1992,

(c)     statutory maternity pay under Part XII of that Act,

[(ca)     [statutory paternity pay] under Part 12ZA of that Act,

(cb)     statutory adoption pay under Part 12ZB of that Act,]

[(cc)     statutory shared parental pay under Part 12ZC of that Act,]

[(cd)     statutory parental bereavement pay under Part 12ZD of that Act,]

[(ce)     statutory neonatal care pay under Part 12ZE of that Act,]

[(ce)     any amount of qualifying tips, gratuities and service charges

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