Well,
Firstly its a payment made in connection with someone’s employment
The next question is how to treat it, has there been a ‘change of circumstances’ or is this going to affect the estimate of likely future earnings?
There were some issues over one off bonus payments Tesco made a few years ago after they had reorganisation after a fall in profits so it might be worth looking at those threads
Annual income twenty pounds, annual expenditure nineteen nineteen and six, result happiness. Annual income twenty pounds, annual expenditure twenty pounds ought and six, result misery. The blossom is blighted, the leaf is withered, the god of day goes down upon the dreary scene, and—and in short you are for ever floored.
Wilkins Micawber, Ch12 David Copperfield
