27 Meaning of “wages” etc
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,]

(d)     a guarantee payment (under section 28 of this Act),

(e)     any payment for time off under Part VI of this Act or section 169 of the Trade Union and Labour Relations (Consolidation) Act 1992 (payment for time off for carrying out trade union duties etc),