Local Services (Temporary Economies) Act, 1934

Definition of “salary.”

3.—(1) In this Act the word “salary” means salary in respect of employment by a local authority and (save as is otherwise expressly provided) includes all salary, pay, wages, commission, fees, and other remuneration in respect of such employment whether fixed or paid under statute, order, or regulation or otherwise howsoever, and whether calculated by reference to a period of time or by reference to work done, or on any other basis, and also includes allowances and benefits (whether paid in money or given otherwise than in money) forming part of the remuneration in respect of such employment, but does not include any of the following payments, that is to say:

(a) payments made by way of allowance for or reimbursement of specific expenses incurred;

(b) payments (whether separate or included in other remuneration) which are expressly made or are deemed under this section to be made as an allowance for or towards necessary equipment;

(c) payments made by or on behalf of a Department of State;

(d) payments by way of fees or other remuneration paid in pursuance of section 17 of the Juries Act, 1927 (No. 23 of 1927);

(e) payments by a registration officer as part of the registration expenses referred to in section 12 of the Electoral Act, 1923 (No. 12 of 1923);

(f) payments by way of fees or other remuneration paid to an officer of a local authority the amounts of which such officer is required either by statute or by contract to hand over to the local authority by which such officer is employed;

(g) payments by way of fees payable to registrars of births, deaths, and marriages under section 54 of the Registration of Births and Deaths (Ireland) Act, 1863 and under section 21 of the Registration of Marriages Act (Ireland) 1863; and

(h) payments by way of fees or other remuneration payable to registrars of stocks or other securities issued by local authorities.

(2) Where in the current local financial year any officer, other than an officer employed to perform duties of an occasional nature, purchases equipment required for the performance of his duties as such officer and for the purchase of which no allowance is expressly made to him, the Minister on the application of such officer may, if he thinks proper, declare in writing that a specified proportion of the salary of such officer, or of every officer of the class to which such officer belongs, is paid for the purpose of purchasing such equipment, and whenever the Minister so declares, such proportion of such salary shall be deemed to be payments made as an allowance for or towards necessary equipment.

(3) Where a person holds two or more offices from the salaries of which deductions are required by this Act to be made, his salary for the purposes of such deductions shall be taken to be the aggregate amount of the respective salaries of those offices and such aggregate amount shall be subject to such deduction as would be appropriate if it were the salary of one office.

(4) Where a person, who is in receipt of a salary from which a deduction is required by this Act to be made, earns and becomes entitled to be paid during the current local financial year special remuneration (in addition to his normal salary) in respect of services rendered to a local authority by him during that year or any part thereof, the annual rate of his salary for the purposes of this Act shall be taken to be the aggregate of the following amounts, that is to say:

(a) the annual rate of his normal salary, and

(b) the total amount of such special remuneration earned by and payable to him in the current local financial year.