PART 3Scheme membership
CHAPTER 4Pensionable earnings
Amounts not forming part of pensionable earnings36
1
This regulation applies to any active member (P).
2
P's pensionable earnings do not include any of the following amounts paid to P by P's employer—
a
any benefit in kind, or the money value of such a benefit, excluding—
i
any residential benefits in kind; or
ii
a benefit in kind under a salary sacrifice arrangement;
b
any bonus other than a payment under regulation 35(3)(c);
c
any allowance paid for travelling or other expenses;
d
any amount paid for the performance of duties that are not carried out in the course of P's pensionable service;
e
any payment in consideration for the loss of, or the agreement to give up the right to, paid leave under P's contract of employment;
f
any payment in lieu of notice to terminate P's contract of employment;
g
if P is employed in an employment mentioned in paragraph 20 of Schedule 1 (teacher in a European school), any amount not payable by, or money value of a benefit in kind not attributable to, the Secretary of State.