This depends on what definition of pensionable earnings your employer uses – whether it’s qualifying earnings, basic earnings or total earnings.
Qualifying earnings: all your earnings between a lower and upper limit are included. In 2024-2025 the lower limit is £6,240 and the upper limit is £50,270. The government will review these limits every year. Qualifying earnings include salary, wages, commission, bonuses, overtime, statutory sick pay and statutory parental leave pay (maternity, paternity and adoption pay).
Basic earnings: all your earnings are included except bonuses, commission, overtime and similar payments.
Total earnings: all your earnings including bonuses, commission, overtime and similar payments, are included.