6Salary

6 Salary

6 Salary

(1) For the purposes of this Act but subject to this section, salary, in relation to a contributor, includes any remuneration or benefit by way of salary, wages or allowance payable in money to the contributor in the contributor’s capacity as an employee, other than—

(a) an amount paid for overtime or as a bonus, or as an allowance instead of overtime,

(b) except to the extent that this section otherwise provides—a relieving allowance,

(c) an expense allowance or an allowance for travelling, subsistence or other expenses,

(d) an amount paid for rent or as a residence, housing or quarters allowance,

(e) a climatic allowance or an allowance for equipment, or

(f) an allowance prescribed for the purposes of this paragraph.

(2) Where a contributor’s employer, or a person authorised to do so on behalf of the employer, certifies in writing to the Board that a relieving allowance to be, or being, paid to the contributor in the contributor’s capacity as an employee is likely to be paid for a continuous period of 12 months (whether or not that period is partly before the date of the certificate) the allowance is, as from—

(a) the date on which the certificate is lodged with the Board, or

(b) the date from which the allowance becomes payable,

whichever is the later, salary for the purposes of this Act.

(3) Where a relieving allowance has been paid to a contributor in the contributor’s capacity as an employee for a continuous period of 12 months that ends after the appointed day and, during that period, the allowance has not been treated as part of the contributor’s salary in accordance with subsection (1), the allowance shall, as from the expiration of that period of 12 months, be treated as part of the contributor’s salary while its payment to the contributor continues.

(4) Where a contributor is on secondment to another employer, the salary of the contributor for the purposes of this Act is the salary paid or payable to the contributor by that other employer.