Think you will find they are both likely to be salary sacrifice related, so doesn't count as part of earnings. In practice you might need to verify what the Home Elec Feb 17 is. The employee's contract of employment should have been amended to show the lower salary package, although some employees may not have signed a variation to their contract of employment but by not choosing to opt out of a salary sacrifice scheme it is deemed as acceptance of the reduced salary and variation to contract.
