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What you pay contributions on

You pay contributions on your normal salary or wages plus:

  • shift allowance
  • bonuses
  • overtime
  • additional hours
  • merit awards
  • performance related awards
  • maternity pay
  • paternity pay
  • adoption pay
  • any other taxable benefit specified in your contract as being pensionable.

What you don't pay contributions on

You do not pay contributions on:

  • any non-taxable payment
  • travelling or subsistence allowances
  • pay in lieu of notice
  • pay in lieu of loss of holidays
  • any payment as an inducement not to leave before the payment is made
  • the monetary value of a car or pay received in lieu of a car (apart from some historical cases)
  • any payment in consideration of loss of future pensionable payments
  • any award of compensation for the purpose of achieving equal pay
  • any payment made by the employer to a member on reserve forces leave
    payment for returning officers or acting returning officer other than fees for elections.