{
  "url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-33",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-33.json",
  "legislation": "ssi/2014/292",
  "legislation_title": "The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014",
  "path": "regulation/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Pensionable earnings",
  "text": "(1) This regulation applies to an active member (P).\n(2) P’s pensionable earnings for any pay period are the sum of the following amounts paid in that pay period to P by P’s employer in respect of P’s pensionable service—\n(a) all salary and allowances paid for the performance of P’s contractual duties;\n(b) the amount of any payment in respect of overtime;\n(c) any salary or statutory pay paid while P is on sick leave, carer’s leave, maternity leave, paternity leave, parental leave, shared parental leave , parental bereavement leave or adoption leave;\n(d) an amount equal to any part of P’s salary which P has given up the right to receive under a salary sacrifice arrangement;\n(e) the amount of any payment made to P by way of bonus under a pay settlement that applies to all employees (or all employees of a particular class or description) at the institution where P is employed.\n(3) P’s pensionable earnings do not include any amounts mentioned in regulation 34.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 33(2)(c) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 7(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 33(2)(c) substituted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 6"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 33(2)(c) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 34(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 33 in force at 1.4.2015, see reg. 1(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/292/regulation/33",
    "retrieved_at": "2026-10-28T21:33:09.984508+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."
}