{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000/regulation-C1",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000/regulation-C1.json",
  "legislation": "nisr/2000/177",
  "legislation_title": "Local Government Pension Scheme Regulations (Northern Ireland) 2000",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2000",
  "path": "regulation/C1",
  "kind": "regulation",
  "number": "C1",
  "heading": "Meaning of “remuneration”",
  "text": "(1) Subject to paragraphs (2) and (3) and Schedule C4 (limitations on contributions and benefits), in these regulations “remuneration”, in relation to an employee, means the total of all the salary, wages, fees and other payments paid to him for his own use in respect of his employment, and any other payment or benefit specified in his contract of employment as being a pensionable emolument.\n(2) “Remuneration” does not include—\n(a) payments for non-contractual overtime;\n(b) any travelling or subsistence allowance or any other allowance paid to an employee in respect of expenses incurred in relation to the employment;\n(c) any payment made to an employee in consideration of loss of holidays;\n(d) any payment accepted by an employee in lieu of notice to terminate his contract of employment; or\n(e) the money value to the employee of the provision of a motor vehicle or any payment accepted by him in lieu of such provision.\n(3) Schedule C1 shall have effect for the purpose of making further provision as to the meaning of “remuneration” (including provision for the amount of notional remuneration to be agreed collectively).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulations revoked (1.4.2015) by The Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/189), regs. 1(1), 2, Sch. 2 (with savings and transitional provisions in reg. 3, Sch. 5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. C1 in operation at 1.8.2000, see reg. A1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2000/177/regulation/C1",
    "retrieved_at": "2026-10-29T02:15:32.787353+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}