{
  "url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-36",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-36.json",
  "legislation": "uksi/2014/512",
  "legislation_title": "The Teachers' Pension Scheme Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-2014",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Amounts not forming part of pensionable earnings",
  "text": "(1) This regulation applies to any active member (P).\n(2) P's pensionable earnings do not include any of the following amounts paid to P by P's employer—\n(a) any benefit in kind, or the money value of such a benefit, excluding—\n(i) any residential benefits in kind; or\n(ii) a benefit in kind under a salary sacrifice arrangement;\n(b) any bonus other than a payment under regulation 35(3)(c);\n(c) any allowance paid for travelling or other expenses;\n(d) any amount paid for the performance of duties that are not carried out in the course of P's pensionable service;\n(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;\n(f) any payment in lieu of notice to terminate P's contract of employment;\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/512/regulation/36",
    "retrieved_at": "2026-10-29T00:24:37.807691+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."
}