1.0Jennifer Mills & Associateshttps://jennifermills.co.nzAllanahhttps://jennifermills.co.nz/author/allanah/rich600338<blockquote class="wp-embedded-content"><a href="https://jennifermills.co.nz/are-discretionary-incentive-payments-part-of-gross-earnings/">Are discretionary incentive payments part of ‘gross earnings’?</a></blockquote> <script type='text/javascript'> <!--//--><![CDATA[//><!-- /*! This file is auto-generated */ !function(d,l){"use strict";var e=!1,o=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!/[^a-zA-Z0-9]/.test(t.secret)){var r,a,i,s,n,o=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),c=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]');for(r=0;r<c.length;r++)c[r].style.display="none";for(r=0;r<o.length;r++)if(a=o[r],e.source===a.contentWindow){if(a.removeAttribute("style"),"height"===t.message){if(1e3<(i=parseInt(t.value,10)))i=1e3;else if(~~i<200)i=200;a.height=i}if("link"===t.message)if(s=l.createElement("a"),n=l.createElement("a"),s.href=a.getAttribute("src"),n.href=t.value,n.host===s.host)if(l.activeElement===a)d.top.location.href=t.value}}},e)d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",t,!1),d.addEventListener("load",t,!1);function t(){if(!o){o=!0;var e,t,r,a,i=-1!==navigator.appVersion.indexOf("MSIE 10"),s=!!navigator.userAgent.match(/Trident.*rv:11\./),n=l.querySelectorAll("iframe.wp-embedded-content");for(t=0;t<n.length;t++){if(!(r=n[t]).getAttribute("data-secret"))a=Math.random().toString(36).substr(2,10),r.src+="#?secret="+a,r.setAttribute("data-secret",a);if(i||s)(e=r.cloneNode(!0)).removeAttribute("security"),r.parentNode.replaceChild(e,r)}}}}(window,document); //--><!]]> </script><iframe sandbox="allow-scripts" security="restricted" src="https://jennifermills.co.nz/are-discretionary-incentive-payments-part-of-gross-earnings/embed/" width="600" height="338" title="“Are discretionary incentive payments part of ‘gross earnings’?” — Jennifer Mills & Associates" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe>https://jennifermills.co.nz/wp-content/uploads/2020/07/question-mark-3255118_960_720.jpg960540The full bench of the Employment Court in Metropolitan Glass & Glazing Limited v Labour Inspector recently assessed whether certain discretionary incentive payments form part of an employee’s gross earnings under the Holidays Act (“Act”).  The meaning of ‘gross earnings’ underlies a number of calculations under the Holidays Act.  As such, it is vital to ensure that ‘gross earnings’ is calculated correctly, as it […]