Public Services (Temporary Economies) Act, 1933
|
Definition of “salary”. |
3.—(1) In this Act (save as is otherwise expressly provided) the word “salary” includes all salary, pay, wages, commission, fees, and other remuneration, 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 attached to an office, but does not include any payment made by way of allowance for or re-imbursement of specific expenses incurred nor any payment (whether separate or included in other remuneration) which is expressly made as an allowance (other than a uniform allowance or a plain-clothes allowance) for or towards necessary equipment. | |
(2) Where a person holds two or more offices from the salaries of which deductions are required by the same Part of 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 thereto if the whole of such aggregate amount were— | ||
(a) where one only of the said offices is a whole-time office, the salary of such whole-time office, or | ||
(b) in any other case, the salary of that one of the said offices the salary of which is the greater or greatest. | ||
(3) Where the Minister is satisfied that the amount of that salary of an office has been fixed on the basis that an undefined part thereof is of the nature of an allowance for expenses necessarily incurred in the performance of the duties of such office, the Minister shall determine for the purposes of this Act the proportion of such salary which is attributable to such allowance and thereupon the proportion so determined shall not be included in or form part of the salary of such office for the purposes of this Act. | ||
(4) Where a person, who is in receipt of a salary from which a deduction is required by Part II of this Act to be made, earns and receives during the current financial year special remuneration (in addition to his normal salary) in respect of services rendered 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 and received by him in the current financial year. | ||
(5) Where a person from whose salary a deduction is required by Part II of this Act to be made satisfies the Minister that he accepted an appointment in a civil capacity in the public service of Saorstát Eireann on an invitation made to him by or on behalf of the Government of Saorstát Eireann after the 6th day of December, 1922, and that for the purpose of accepting such appointment he relinquished an appointment in the public service of another country, then, and in any such case, if having regard to the terms on which such person accepted such first-mentioned appointment the Minister considers that it is fair and reasonable that the remuneration or some portion of the remuneration of such person should not be treated as salary for the purposes of this Act, the Minister shall determine that (as the case may be) no part or a specified part only of the remuneration of such person shall be deemed to be salary for the purposes of this Act. |