The Firefighters’ Pension Scheme (England) Regulations 2014

CHAPTER 3 Pensionable pay

Pensionable pay

17.—(1) For the purpose of calculating a member’s pension or other benefits under this scheme, the member’s pensionable pay is—

(a) the member’s pay received for the performance of the duties of the member’s role except any allowance or emoluments paid to that member on a temporary basis;

(b) the member’s permanent emoluments (including, in the case of a retained firefighter, any retaining allowance);

(c) the amount foregone where a member has agreed to surrender the right to receive any part of that member’s pensionable pay in exchange for the provision by the employer of any non-cash benefit; and

(d) the amount paid to the member for continued professional development which the scheme manager determines is pensionable.

(2) The payments in paragraph (1) do not include any payment made by an employer to a member who is on reserve forces service leave.

Meaning of “assumed pensionable pay”

18.—(1) For any period in which the circumstances specified in paragraph (2) apply to an active member of this scheme, the member is treated as receiving pensionable pay (“assumed pensionable pay”) equal to the pensionable pay that the member would have received if those circumstances had not applied.

(2) The circumstances are that the member—

(a) is on secondment to a different employer under an arrangement providing for the member to continue to be an active member of this scheme in respect of the member’s service although the member is paid for that member’s service by the other employer;

(b) is on sick leave or injury leave on reduced pay or, where the member has paid the contributions required by regulation 111(2) (contributions during absence from work due to illness or injury), is not receiving pay;

(c) is receiving pay or statutory pay whilst on adoption leave, additional adoption leave, additional maternity leave, parental leave or additional paternity leave;

(d) is on ordinary adoption leave, ordinary maternity leave or paternity leave;

(e) is not receiving pay or statutory pay during part or all of the duration of the period of additional adoption leave, additional maternity leave or additional paternity leave and has paid member contributions in respect of that period;

(f) is on unpaid leave for a period that does not exceed five years, in circumstances that the scheme manager has agreed can count for the purposes of this paragraph, and has paid contributions required by regulation 111(4) (contributions during absence from work due to authorised absence);

(g) is absent on reserve forces service leave; or

(h) is absent due to a trade dispute and has paid contributions required by regulation 111(3) (contributions during absence from work due to trade dispute).

(3) Paragraph (2)(g) does not apply in respect of any period of service which qualifies the member for benefits under any occupational pension scheme in respect of that service.

(4) Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P’s pensionable service for that period was 365 days or more, the amount of P’s assumed pensionable pay is calculated by dividing the total amount of P’s pensionable pay received for that service during the period of 365 days ending with the last day of continuous pensionable service before those circumstances applied, by 365 and multiplying by the number of days in which the circumstances in paragraph (2) applied.

(5) Where the circumstances in paragraph (2) apply to a member (P) who was employed as a retained firefighter or volunteer firefighter immediately before those circumstances applied and P’s pensionable service for that period was less than 365 days, the amount of P’s assumed pensionable pay is calculated by dividing the total amount of P’s pensionable pay received for that service during that period of continuous pensionable service before those circumstances applied, by the number of days of that service and multiplying by the number of days in which the circumstances in paragraph (2) applied.