10.1.5 Pensionable earnings are the total of basic salary (or wages) and other pensionable emoluments. An emolument is any form of remuneration paid to an employee in addition to basic salary. A general description of what is (and is not) pensionable is contained in Appendix 1 to the 1972 Section of the PCSPS rules. Essentially, most payments that are provided on a permanent basis are pensionable (unless they are provided on an explicitly non-pensionable basis), whereas non-permanent payments, such as overtime, are generally non-pensionable. A more detailed description of what is pensionable is set out in Annex 10B.

Please note: Any change made to the pensionability of earnings paid to employees must be approved by the Scheme Manager, Cabinet Office.

Published:
5 January 2022
Last updated:
5 January 2022