TFC09050 | Employed person: expected income

Childcare Payments (Eligibility) Regulations 2015, regulation 10(1) and (2)

An employed person’s expected income compromises the amount of earnings the person expects to receive from any employment, any office, or an engagement in relation to which any of Chapters 7 to 10 of Part 2 of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) applies (which relate to agency workers, workers under arrangements made by intermediaries and workers providing services through managed service companies).

Earnings mean; any salary, wages, or fee; any gratuity or other profit; or anything else that constitutes an emolument of the employment in accordance with ITEPA 2003, section 62.