The Local Government Superannuation (Scotland) Regulations 1987

4.  Subject to paragraph 5, in ascertaining for the purposes of this Part the annual rate of a persons remuneration at the date on which he ceased to be employed in his previous local government employment—

(a) the annual rate of any fluctuating element of his remuneration is to be estimated by reference to an average taken over a representative period;

(b) the annual rate of any benefit in kind included in his remuneration is to be the estimated annual value of the benefit in kind at the date on which he ceased to be employed;

(c) if at that date he had no remuneration or his remuneration was reduced because of absence from duty, the annual rate is to be taken to be the annual rate which would have applied if he had not been absent;

(d) if the annual rate of his remuneration is retrospectively altered as a result of a pay award promulgated by a national joint council or other negotiating body on or before the date on which he ceased to be employed, the annual rate of his remuneration is to be based on the retrospective pay award;

(e) if his remuneration is not calculated by reference to an annual rate but by reference to some other rate, the annual rate is to be derived from the applicable rate at the date on which he ceased to be employed;

(f) if his previous local government employment was part-time, the annual rate of remuneration of a single comparable whole-time employment is to be used; and

(g) if the annual rate of his remuneration exceeds £100 it is to be rounded down to the nearest £100.