6Salary

6 Salary

6 Salary

(1) For the purposes of this Act, salary, in relation to a contributor, means the remuneration, salary or wages payable in money to the contributor in the contributor’s capacity as an employee, as reported to the Board from time to time by the contributor’s employer, including—

(a) a loading in respect of any shift allowance, as determined in accordance with the regulations, and

(b) other allowances payable in money that are of a kind included within the value of leave paid on termination of employment,

but does not include the excluded amounts or allowances referred to in subsection (2).

(2) The excluded amounts or allowances are—

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

(b) except to the extent determined in accordance with the regulations, as referred to in subsection (1) (a)—an amount paid as shift allowance,

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

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

(e) an equipment allowance, and

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

(3) If 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 1 year (whether or not the 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.

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