Only guaranteed basic gross pay (before income tax and including employee pension and national insurance contributions) should be relied upon.  This is a significant change from the old Tier 2 rules where some allowances could be included.  Where an applicant has given up any allowable elements of salary as part of a salary sacrifice scheme, that will be counted towards this figure.
Additional complications can arise where the person will be working part-time, or their weekly full-time hours are different from the full-time hours used in the SOC Codes.  Adjusted calculations should be made to assess whether the general salary threshold and ‘going rate’ threshold are met.