The Public Service (Civil Servants and Others) Pensions Regulations 2014
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Change 1
26 Pensionable earnings
(1) For the purpose of calculating a member’s pension or other benefits under this scheme, the member’s pensionable earnings for any period are the sum of— (a) the member’s permanent pensionable earnings in respect of that period; and (b) the member’s fluctuating pensionable earnings in respect of that period. (2) The money value of any benefit in kind forms part of a member’s pensionable earnings if— (a) the benefit is expressly provided on a pensionable basis; or (b) the scheme manager determines the benefit forms part of the member’s permanent pensionable earnings or fluctuating pensionable earnings. (3) If a benefit in kind is expressly provided on a pensionable basis, the scheme manager must determine whether the benefit forms part of the member’s permanent pensionable earnings or fluctuating pensionable earnings. (4) In this regulation— “benefit in kind” means anything other than money provided to a member of this scheme in connection with the member’s pensionable service; “money value”, in relation to a benefit in kind, means— an amount determined by the employer in accordance with the arrangement under which the benefit is provided; or otherwise, an amount determined by the scheme manager; “permanent pensionable earnings”, in respect of any period, means— basic pay in respect of that period (not including pay received in respect of a period of sick leave on reduced pay at a rate determined by the member’s employer to be appropriate because it is equivalent to the annual rate of an ill-health pension.); any allowance granted on a permanent basis that the scheme manager determines to be permanent pensionable earnings in respect of that period; and the money value of any benefit in kind that the scheme manager determines to be permanent pensionable earnings in respect of that period; “fluctuating pensionable earnings”, in respect of any period, means any of the following that the scheme manager determines to be fluctuating pensionable earnings in respect of that period— any non-consolidated performance-related pay not forming part of basic pay; any allowance not granted on a permanent basis; and the money value of any benefit in kind.
26 Pensionable earnings
(1) For the purpose of calculating a member’s pension or other benefits under this scheme, the member’s pensionable earnings for any period are the sum of— (a) the member’s permanent pensionable earnings in respect of that period; and (b) the member’s fluctuating pensionable earnings in respect of that period. (2) The money value of any benefit in kind forms part of a member’s pensionable earnings if— (a) the benefit is expressly provided on a pensionable basis; or (b) the scheme manager determines the benefit forms part of the member’s permanent pensionable earnings or fluctuating pensionable earnings. (3) If a benefit in kind is expressly provided on a pensionable basis, the scheme manager must determine whether the benefit forms part of the member’s permanent pensionable earnings or fluctuating pensionable earnings. (4) In this regulation— “benefit in kind” means anything other than money provided to a member of this scheme in connection with the member’s pensionable service; “money value”, in relation to a benefit in kind, means— an amount determined by the employer in accordance with the arrangement under which the benefit is provided; or otherwise, an amount determined by the scheme manager; “permanent pensionable earnings”, in respect of any period, means— basic pay in respect of that period (not including pay received in respect of a period of sick leave on reduced pay at a rate determined by the member’s employer to be appropriate because it is equivalent to the annual rate of an ill-health pension.); any allowance granted on a permanent basis that the scheme manager determines to be permanent pensionable earnings in respect of that period; and the money value of any benefit in kind that the scheme manager determines to be permanent pensionable earnings in respect of that period; “fluctuating pensionable earnings”, in respect of any period, means any of the following that the scheme manager determines to be fluctuating pensionable earnings in respect of that period— any non-consolidated performance-related pay not forming part of basic pay; any allowance not granted on a permanent basis; and the money value of any benefit in kind.
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