Singapore legislation
Regulation 3
Regulation 3
Emoluments on which pensions and gratuities to be computed
Subregulation 1
For the purposes of these Regulations, the pensionable emoluments in relation to any member shall be the pensionable emoluments last drawn by him, except as provided in paragraphs (2), (3), (4) and (5).
Subregulation 2
Where the pensionable emoluments of a member have changed within 3 years immediately preceding the date of his retirement as a result of his promotion, change of grade or transfer of office, any pension or gratuity granted to him under these Regulations shall be computed on the average amount of the pensionable emoluments payable to him during the period of 3 years immediately preceding the date of his retirement, except where the pension or gratuity is granted upon his death or upon his retirement on account of disablement as a result of an injury received in and which is attributable to service.
Subregulation 3
Notwithstanding paragraph (2) —
the highest pensionable emoluments paid to the member in any grade or office held by him within 3 years immediately preceding the date of his retirement shall be deemed to be his pensionable emoluments in that grade or office in computing the average amount of the pensionable emoluments payable to him;
where the pensionable emoluments for any previous grade or office held by the member within 3 years immediately preceding the date of his retirement have been increased at any time during that period, the average amount of the pensionable emoluments payable to him shall be computed as if the increased pensionable emoluments had been paid to him in that grade or office; and
where an officer has been promoted within 3 years immediately preceding the date of his retirement, his pension or gratuity may be calculated as if he had not been promoted, if this should be to his advantage.
Subregulation 4
Where a member has less than 3 years’ pensionable service, the gratuity granted to him shall be computed on the average amount of the pensionable emoluments payable to him during his pensionable service except where the gratuity is granted upon his death or upon his retirement on account of disablement as a result of an injury received in and which is attributable to service.
Subregulation 5
Where the pensionable emoluments for the grade or office held by a member at the date of his retirement have been reduced for misconduct, the pension or gratuity granted to him shall be computed on the pensionable emoluments payable to him at that date or on the average amount of the pensionable emoluments payable to him during the period of 3 years immediately preceding that date, whichever is the less.