{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014/regulation-22",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014/regulation-22.json",
  "legislation": "nisr/2014/188",
  "legislation_title": "The Local Government Pension Scheme Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-northern-ireland-2014",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Meaning of “pensionable pay”",
  "text": "(1) Subject to regulation 23 (assumed pensionable pay), an employee's pensionable pay is the total of—\n(a) all the salary, wages, fees and other payments paid to the employee; and\n(b) any benefit specified in the employee's contract of employment as being a pensionable emolument.\n(2) But an employee's pensionable pay does not include—\n(a) any sum which has not had income tax liability determined on it;\n(b) any travelling, subsistence or other allowance paid in respect of expenses incurred in relation to the employment;\n(c) any payment in consideration of loss of holidays;\n(d) any payment in lieu of notice to terminate a contract of employment;\n(e) any payment as an inducement not to terminate employment before the payment is made;\n(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;\n(g) any payment in consideration of loss of future pensionable payments or benefits;\n(h) any award of compensation (excluding any sum representing arrears of pay) for the purpose of achieving equal pay in relation of other employees; ...\n(i) any payment made by the employing authority to a member on reserve forces service leave; or\n(j) any non-consolidated non-pensionable payment paid to a member as part of an annual pay award.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 22(2)(h) omitted (18.11.2019) by virtue of The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 64(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 22(2)(i) substituted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 64(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 22(2)(j) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 64(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/188/regulation/22",
    "retrieved_at": "2026-10-29T01:06:17.575135+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."
}