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(1) An employee's earnings include: (a) the employee's wages; and (b) amounts applied or dealt with in any way on the employee's behalf or as the employee directs; and (c) the agreed money value of non-monetary benefits; and (d) amounts or benefits prescribed by the regulations. (2) However, an employee's earnings do not include the following: (a) payments the amount of which cannot be determined in advance; (b) reimbursements; (c) contributions to a superannuation fund to the extent that they are contributions to which subsection (4) applies; (d) amounts prescribed by the regulations. Note: Some examples of payments covered by paragraph (a) are commissions, incentive-based payments and bonuses, and overtime (unless the overtime is guaranteed). (3) Non-monetary benefits are benefits other than an entitlement to a payment of money: (a) to which the employee is entitled in return for the performance of work; and (b) for which a reasonable money value has been agreed by the employee and the employer; but does not include a benefit prescribed by the regulations. (4)