Schedule 1, Part 2 Non-reckonable components
Overtime premium.
5. Any amount of -
(a) a tip or gratuity (within the meaning of section 1 of the Payment of Wages Act 1991) paid into a central fund managed by the employer and distributed to the employee through the payroll, or
(b) a charge distributed by the employer (to which section 4D(1) of that Act applies).
6. Public holiday premium, Saturday premium and Sunday premium, where any such holidays or days are worked.
7. Allowances for special or additional duties including those of a post of responsibility.
8. Any payment of expenses incurred by the employee in carrying out his or her employment, including travel allowance, subsistence allowance, tool allowance and clothing allowance.