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Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009
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- Northern Ireland Statutory Rules
- 2009 No. 32
- Regulation 11
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Final pay: fluctuating emoluments
11.—(1) Subject to paragraph (2), where a member’s pensionable pay for the purposes of regulation 8(1) (final pay: general) consists of or includes fluctuating emoluments, his final pay is calculated as the sum of—
(a)the average of all such fluctuating emoluments for the 3 consecutive years ending with the final pay period; and
(b)any sums falling within regulation 4(1) (meaning of “pensionable pay”), other than fluctuating emoluments, for the final pay period.
(2) But a member’s employer may consent to him having his final pay calculated as the average of all such fluctuating emoluments for any 3 consecutive years ending 31st March within the period of 10 years ending with the last day he was an active member.
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