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The Police Pension Scheme (Scotland) Regulations 2015

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Amount of pensionable earnings

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158.—(1) For the purpose of determining the rate of member contributions under this Part, the amount of a member’s pensionable earnings for any period is determined in accordance with this regulation.

(2) The amount of pensionable earnings for any pay period for a person in full-time service as a member of the police force means the rate of pay to which the member is entitled as such a member in that pay period, account being taken of any retrospective increase in that rate.

(3) The amount of pensionable earnings for any pay period for a member in part-time service is the amount of pensionable earnings that would be payable to that member in that pay period if the member were in full-time service.

(4) Unless paragraph (5), (6) or (7) applies, the amount of the member’s pensionable earnings during any period of assumed pay is equal to the member’s assumed pay.

(5) For any period of assumed pay under regulation 25(2)(a) (assumed pay - reduced pay), the amount of the member’s pensionable earnings is equal to the member’s reduced pay while on sick leave, paid adoption leave, paid maternity leave, paid parental leave, paid maternity support leave or paid adoption support leave.

(6) For any period of assumed pay under regulation 25(2)(b) (assumed pay - statutory pay), the amount of the member’s pensionable earnings is the amount of statutory pay actually paid to or for the member in respect of the period of adoption leave, maternity leave, parental leave, maternity support leave or adoption support leave.

(7) For any period of assumed pay under regulation 25(2)(d) (assumed pay - permanent service), if the service pay is less than the rate of pay (account being taken of any retrospective increase in that rate) to which the member was entitled at the beginning of the period of permanent service, the amount of the member’s pensionable earnings is equivalent to that rate of pay.

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