8. References in these Regulations to payments paid by the employer to the worker are references to payments paid by the employer to the worker in his capacity as a worker before any deductions are made, excluding–
(a)any payment by way of an advance under an agreement for a loan or by way of an advance of wages;
(b)any payment by way of a pension, by way of an allowance or gratuity in connection with the worker’s retirement or as compensation for loss of office;
(c)any payment of an award made by a court or tribunal or to settle proceedings which have been or might be brought before a court or tribunal, other than the payment of an amount due under the worker’s contract;
(d)any payment referable to the worker’s redundancy;
(e)any payment by way of an award under a suggestions scheme.