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.