You must report these in the assessment period in which you received them, unless Universal Credit has told you that your employer reports through the RTI system.
The work allowance and earnings taper will apply to these payments.
Expenses that are wholly and exclusively and necessarily connected with your work are not taken into account when calculating your earnings, for example:
Expenses that help you to be in work but are not considered to be wholly and exclusively connected with your actual work are treated as earnings, for example:
A Service User Group is a group of people who volunteer to help with research into public services such as health, housing or social care.
If you are paid a fee for taking part in Service User activity, this will be treated as earnings. All expenses arising from the Service User activity will be disregarded.
If you take part in Service User activity but choose not to take a fee, Universal Credit will not treat that fee as being notional earnings (earnings you could have had).