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The Local Government Pension Scheme Regulations 2013

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The Local Government Pension Scheme Regulations 2013, Section 20 is up to date with all changes known to be in force on or before 19 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Meaning of pensionable payE+W

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20.—(1) Subject to regulation 21 (assumed pensionable pay), an employee's pensionable pay is the total of—

(a)all the salary, wages, fees and other payments paid to the employee, and

(b)any benefit specified in the employee's contract of employment as being a pensionable emolument.

(2) But an employee's pensionable pay does not include—

(a)any sum which has not had income tax liability determined on it;

(b)any travelling, subsistence or other allowance paid in respect of expenses incurred in relation to the employment;

(c)any payment in consideration of loss of holidays;

(d)any payment in lieu of notice to terminate a contract of employment;

(e)any payment as an inducement not to terminate employment before the payment is made;

(f)any amount treated as the money value to the employee of the provision of a motor vehicle or any amount paid in lieu of such provision;

(g)any payment in consideration of loss of future pensionable payments or benefits;

(h)any award of compensation (excluding any sum representing arrears of pay) for the purpose of achieving equal pay in relation to other employees;

(i)any payment made by the Scheme employer to a member on reserve forces service leave;

(j)returning officer, or acting returning officer fees other than fees paid in respect of—

(i)local government elections,

(ii)elections for the National Assembly for Wales,

(iii)Parliamentary elections, or

(iv)European Parliamentary elections.

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