Contents
Types of income : Contents

Honoraria, payments to board of trustee or local body members

Honoraria

An honorarium is a payment, although nominal, for services rendered. A client receives an honorarium for acting as secretary or treasurer of a club. Charge this payment as income over the period it represents (not the week in which it is received).

Payments to Local Body members

Payments to Local Body members are charged as income in the same way as salary or wages for benefit purposes.

Payments to Board of Trustee members

Payments to Board of Trustee members are charged as income in the same way as salary or wages for benefit purposes.

Expenses allowed should be those that the client would not ordinarily be expected to meet. This would include cost of transport to extra-ordinary meetings, stationery and other items not provided by the school. The client must provide verification of the expenses.

Transport to ordinary meetings is not allowed as an expense to be deducted from wages or salary.

For more information on charging income, see:

Legislation