Earning Power for Loss

The present value of a person’s after tax income less in the case of death the amount of that income the person would have spent on himself if he had lived, A more complete definition would add the present value of the employee benefits lost and the cost of replacing services the person would have rendered his family.

Earnings cap

Sets a limit on how much of a person’s income can be used to calculate the contribution that can be paid to, and the benefits that can be paid by, tax approved pension schemes. Contribution limits are expressed as percentages of earnings (15 per cent for occupational scheme members) subject to the annually adjustable cap, £99,000 (2003/4). The cap affects class A members only.

Earnings record

Chronological history of the amount a worker earns each year during his or her working lifetime. For Social Security, credits earned remain on an individual’s Social Security record even when changing jobs or during a period with no earnings.

Earnings threshold

The total amount an individual and/or his employer may pay to the individual’s personal pension scheme every year, regardless of whether they have any earnings or how much they are. For 2003/4 the figure was £4,615. The threshold includes tax relief at basic rate. Individuals wishing to pay more have to justify their case by their age and earnings level.