# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 33: Pensionable earnings

Extent: S

(1) This regulation applies to an active member (P).
(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—
(a) all salary and allowances paid for the performance of P’s contractual duties;
(b) the amount of any payment in respect of overtime;
(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;
(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;
(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.
(3) P’s pensionable earnings do not include any amounts mentioned in regulation 34.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/33 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.