- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
12.—(1) An employee’s pay is the total of –
(a)all the salary, wages, fees and other payments paid to him for his own use in respect of his employment; and
(b)any other payment or benefit specified in his contract of employment as being a pensionable emolument.
(2) But an employee’s pay does not include –
(a)payments for non-contractual overtime;
(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 his contract of employment;
(e)any payment as an inducement not to terminate his employment;
(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.
(3) For regulation 11, the pay of a part-time employee for any period is the pay he would have received if during that period he had worked the contractual hours.
(4) But paragraph (3) does not apply to periods during which the employee was away from work by reason of illness or injury with reduced or no pay.
(5) If a Scheme employer agrees with the bodies or persons representative of any description of employees the method for determining the whole or a specified part of the pay of employees of that description for the period during which the agreement applies, the pay of a member who is such an employee is the amount so determined.
(6) A Scheme employer must notify in writing every member affected by such an agreement.
(7) A notification to a member under paragraph (6) must include a conspicuous statement as to the place where he may obtain information about details of the agreement.
(8) No sum may be taken into account in calculating pay unless income tax liability has been determined on it.
The Whole Rule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Rule you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Rule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: