Inclusions in NWE

6.As a guideline (only), amounts and allowances payable in each week of the relevant period are included in NWE if they:

• either recognise the employee's position, classification, skills or proficiency, etc, and are payable whether he/she is actually at work or not; or are payable for a certain type of leave;

• are not related to a special or specific expense (in general);  and

• are taxable (in general).

7.The Senior Officer Allowance (SOA) is a 'condition of service' payment which is included in gross salary.  It is included in NWE because it satisfies the criteria given above, that is, it recognises the employee's classification, it is payable whether he/she is actually at work or not, it is not related to a special or specific expense, and it is taxable.