# The Teachers' Superannuation (Amendment) Regulations 1996, Regulation 4: Amendment of principal Regulations


In regulation C1 (salary on which contributions are payable) —
(a) for paragraphs (1) to (3) there shall be substituted the following paragraphs —
“(1) Subject to paragraphs (3) to (3B) and (6) to (12), the contributable salary of a person to whom the School Teachers' Pay and Conditions Act 1991 (“the 1991 Act”) applies is the total of —
(a) the amounts payable by his employer under any order under section 2 of the 1991 Act for the time being in force or under any document referred to in such an order;
(b) the amounts payable by his employer in respect of his pensionable employment in satisfaction of any contractual liability arising out of sickness or maternity;
(c) the amounts payable by his employer in respect of his pensionable employment in satisfaction of any statutory liability arising out of sickness or maternity; and
(d) if the employer has satisfied the Secretary of State that it is expedient for residential accommodation to be provided free in connection with the employment, the money value as an allowance in kind of —
(i) the accommodation provided, and
(ii) any heat, lighting or water provided free or council tax paid in connection with it.
(2) Subject to paragraphs (3) to (12), the contributable salary of a person to whom paragraph (1) does not apply is the total of —
(a) all the salary, wages, fees and other payments paid to him for his own use in respect of his pensionable employment;
(b) the amounts mentioned in paragraph 1(c); and
(c) the amounts mentioned in paragraph 1(d).
(3) If the money value of any accommodation provided free exceeds one sixth of the aggregate of the amounts mentioned in paragraph (1)(a) to (c), or, as the case may be, paragraph (2)(a) and (b), the excess is not part of the person’s contributable salary.
(3A) A person’s contributable salary does not include —
(a) any allowance in kind not falling within paragraph (1)(d) or (2)(c);
(b) any payment by way of bonus;
(c) any payment in respect of overtime, or
(d) any payment by way of travelling or expense allowance.
(3B) For the purposes of paragraph (3A) —
(a) a payment by way of bonus shall not include any payment calculated by reference to the performance of the person in question or the performance of the institution where he is employed;
(b) a payment by way of bonus shall not include any payment made to the person in question where such a payment is made as part of a pay settlement which applies to all persons, or to all persons of a particular class or description, employed at the institution;
(c) if at any time a payment is made to a person which is not part of his contributable salary then any subsequent payment of the same nature is a payment by way of bonus (whether or not it is described as such); and
(d) if at any time a payment is made to a person which is part of his contributable salary then any subsequent payment of the same nature is not a payment by way of bonus (whether or not it is described as such).”.
(b) in paragraph (7)(a) for the number “6”there shall be substituted the number “3”;
(c) for paragraph (7)(b) there shall be substituted the following sub-paragraph —
“(b) has effect from the day after the last day on which the person’s salary was payable at the rate applicable immediately before the reduction,”.

---
Source: https://www.legislation.gov.uk/uksi/1996/2269/regulation/4 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-amendment-regulations-1996/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.