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Profit, employment and pension income / earned income. Earned income consists of income chargeable under the Income Tax (Earnings and Pensions) Act 2003, such as pay, private and occupational pensions, retirement annuities, state retirement pensions and taxable social security income.
Earned income is an income tax concept which refers to income that comes from the taxpayer's sale of goods and services - so for an individual (who sells his labor to his employer in return for a paycheck), earned income would include wages, commissions and other compensation.