All sums paid to an employee, including expenses and allowances, chargeable to UK income tax and the monetary value of any other benefits received other than in cash Pension contributions payable by either employers or employees are excluded
The amount of income you receive from your employment This income includes your salary commissions and benefits such as the provision of a company car, use of a mobile phone and payments of expenses, such as travelling and subsistence costs
1 The profit arising from office or employment; that which is received as a compensation for services, or which is annexed to the possession of office, as salary, fees and perquisites 2 Profit; advantage; gains in general