Attachment of Earnings Act 1971

24 Meaning of " earnings "

(1) For the purposes of this Act, but subject to the following subsection, " earnings " are any sums payable to a person—

(a) by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service);

(b) by way of pension (including an annuity in respect of past services, whether or not rendered to the person paying the annuity, and including periodical payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment).

(2) The following shall not be treated as earnings:—

(a) sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom;

(b) pay or allowances payable to the debtor as a member of Her Majesty's forces ;

(c) pension, allowances or benefit payable under any of the enactments specified in Schedule 4 to this Act (being enactments relating to social security);

(d) pension or allowances payable in respect of disablement or disability;

(e) wages payable to a person as a seaman, other than wages payable to him as a seaman of a fishing boat.

(3) In subsection (2)(e) above, expressions used in the [1894 c. 60.] Merchant Shipping Act 1894 have the same meanings as in that Act.