Commentary

(a) Advance of wages/advance under a loan agreement

Division BI Pay
| Commentary

(a) Advance of wages/advance under a loan agreement

| Commentary

(12)     Payments excluded from the definition of wages

It is important to appreciate that ERA 1996 s 27(2) excludes certain payments from the statutory definition of 'wages'. These are:

  1.  

    —     payments by way of an advance of wages or an advance under a loan agreement (s 27(2)(a);

  2.  

    —     payments in respect of expenses incurred by the worker in carrying out his employment (s 27(2)(b));

  3.  

    —     payments by way of a pension, allowance or gratuity in connection with the worker's retirement or as compensation for loss of office (s 27(2)(c));

  4.  

    —     any payment referable to the worker's redundancy (s

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