Local Services (Temporary Economies) Act, 1934

Calculation of deductions from salaries.

6.—(1) The deduction to be made under this Act from the salary of an officer shall be calculated in the manner following, that is to say:

(a) where the whole of such salary is variable remuneration, under Part I of the Schedule to this Act and at the rate applicable in that Part to the amount of such salary;

(b) where no part of such salary is variable remuneration, under Part II of the Schedule to this Act and at the rate applicable under that Part to the amount of such salary;

(c) where a portion only of such salary is variable remuneration by adding together

(i) a sum ascertained by applying to the portion of such salary which is variable remuneration the rate or rates in Part I of the Schedule to this Act which would be applicable if the whole of such salary were variable remuneration, and

(ii) a sum ascertained by applying to the portion of such salary which is not variable remuneration the rate or rates in Part II of the Schedule to this Act which would be applicable to that portion if none of such salary were variable remuneration;

(d) where the service rendered by the officer is occasional, under Part III of the Schedule to this Act.

(2) For the purposes of the application under this section of Parts I and II respectively of the Schedule to this Act to the salary of any officer whose salary is in part only variable remuneration, such part of such salary shall be deemed to be the first part of such salary and the word “first” and the word “next” in the said Parts of the said Schedule when so applied shall be construed accordingly.

(3) Where the salary from which a deduction is to be made under this Act includes an allowance or benefit given otherwise than in money, or includes fees payable by persons other than the local authority employing the person in receipt of such salary, or includes both such allowance or benefit and such fees, the deduction to be made under this Act from such salary shall (though calculated on the whole of such salary) be made only from the portion of such salary which does not consist of such allowance, benefit, or fees.

(4) Where a part of the salary of an officer consists of an amount in respect of which a bonus, varying with the cost of living and calculated by reference to such amount, is paid to such officer, such amount and such bonus shall for the purposes of this section be taken together as one sum and such one sum shall be variable remuneration for the purposes of this section and is hereinafter in this section referred to as remuneration variable by reason of bonus.

(5) Where a part of the salary of an officer consists of remuneration variable by reason of bonus and part consists of an allowance or benefit given otherwise than in money, the said remuneration variable by reason of bonus and the value of such allowance or benefit shall be taken together as one sum for the purposes of this section, and such one sum shall also be variable remuneration for the purposes of this section

(6) Where part of the salary of an officer consists of an allowance or benefit given otherwise than in money, and no part of such salary is remuneration variable by reason of bonus, the value of such allowance or benefit shall also be variable remuneration for the purposes of this section.