External
Where a person has actually ceased working for an employer and receives a lump sum payment in lieu of accrued leave, these payments are not directly related to the person's labour. These leave payments are excluded from AE. Any payments in lieu of annual leave are to be regarded as forfeiture of accrued benefits and not money earned. It should be noted that where a person takes a period of paid leave prior to leaving employment then this is counted as AE.