# The Teachers' Pension Scheme Regulations 2014, Regulation 36: Amounts not forming part of pensionable earnings


(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.

---
Source: https://www.legislation.gov.uk/uksi/2014/512/regulation/36 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-regulations-2014/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.