Liable Earnings : Earnings that a self-employed person has made in a financial year and declared on their end of year tax return. It is also the wages/salaries that an employer has paid out to their staff
Ministry of Business, Innovation and Employment, Glossary of terms and acronyms, Wellington, New Zealand 2010. http://wwwsosh.govt.nz/resources/glossary-u.shtml, (Occupn Hlth and Sfty - Brit) {530}