Abstract
The statutory definition of ‘emoluments’ is ‘all salaries, fees, wages, perquisites and profits whatsoever’. This covers a very wide area and includes the following:
Salaries | Pensions | Holiday pay |
Fees | Honoraria | Christmas boxes (in cash) |
Wages | Bonuses | Pay during absence from work |
Commission | Overtime pay | Payments for time spent travelling |
Annuities (from approved superannuation funds) Certain payments under the Employment Protection Act
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© 1982 KTR
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Packer, B., Baker, E. (1982). Emoluments. In: A Tax Guide to Remuneration and Fringe Benefits. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-06674-2_2
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DOI: https://doi.org/10.1007/978-1-349-06674-2_2
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-06676-6
Online ISBN: 978-1-349-06674-2
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