Summary:

The settlement monies paid to claimant were paid wholly as compensation for his loss of salary and other pecuniary benefits associated with employment. His claim for reinstatement does not in any way alter that fact. The monies received remain income arising out of employment. The exception in WALFORD only applies if the loss is totally unrelated to advantages arising from employment. For example, settlements paid to address injury to one's health or reputation would not be earnings. All advantages attached to employment are of same nature as the loss. As per Umpire, part was for wrongful dismissal and part for settlement of claim for reinstatement. The latter may relate to lost salary but only for salary that may arise in the future and includes other factors (benefit programs), and it is not earnings. This was an error.