{
  "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-22",
  "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-22.json",
  "legislation": "uksi/1991/2887",
  "legislation_title": "The Disability Working Allowance (General) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Calculation of net earnings of employed earners",
  "text": "(1) For the purposes of regulation 16 (normal weekly earnings of employed earners), the earnings of a claimant derived or likely to be derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings.\n(2) There shall be disregarded from a claimant’s net earnings, any sum, where applicable, specified in Schedule 2.\n(3) For the purposes of paragraph (1), net earnings shall, except where paragraph (4) applies, be calculated by taking into account the gross earnings of the claimant from that employment over the assessment period, less—\n(a) any amount deducted from those earnings by way of—\n(i) income tax;\n(ii) primary Class 1 contributions under the Social Security Act ; and\n(b) one-half of any sum paid by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.\n(4) Where the earnings of a claimant are estimated under paragraph (8) , (8A) or (8B) of regulation 16 (normal weekly earnings of employed earners), his net earnings shall be calculated by taking into account those earnings over the assessment period, less—\n(a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the lower rate or, as the case may be, the lower rate and the basic rate of tax in the year of assessment in which the claim was made less only the personal relief to which the claimant is entitled under sections 257(1), (6) and (7) and 259 of the Income and Corporation Taxes Act 1988 (personal relief) as is appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the lower rate ... of tax is to be applied and the amount of the personal relief deductible under this sub-paragraph shall be calculated on a pro rata basis;\n(b) where the weekly amount of those earnings equals or exceeds the lower earnings limit, an amount representing primary Class 1 contributions under the Contributions and Benefits Act, calculated by applying to those earnings the initial and main primary percentages applicable at the date of claim in accordance with section 8(1)(a) and (b) of that Act; and\n(c) one half of any sum which would be payable by the claimant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 22(3)(b) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No.5) Regulations 1994 (S.I. 1994/2139), regs. 1(1)(b), 5(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 22(4) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001 (S.I. 2001/892), regs. 1(2), 7(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 22(4)(a) substituted (5.10.1992) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 3) Regulations 1992 (S.I. 1992/2155), reg. 1(1), Sch. para. 4(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 22(4)(a) inserted (5.10.1992) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 3) Regulations 1992 (S.I. 1992/2155), reg. 1(1), Sch. para. 4(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 22(4)(a) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Income-related Benefits Schemes (Miscellaneous Amendments) (No.5) Regulations 1994 (S.I. 1994/2139), regs. 1(1)(b), 4"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 22(4)(b) substituted (with effect in accordance with reg. 1(5) of the amending S.I.) by The Income-related Benefits Schemes (Miscellaneous Amendments) Regulations 1994 (S.I. 1994/527), regs. 1(1)(c), 23"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 22(4)(c) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No.5) Regulations 1994 (S.I. 1994/2139), regs. 1(1)(b), 5(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 22 in force at 7.4.1992, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "See sections 1 and 4 of the Social Security Act 1975 (c. 14); section 1 was amended by Schedule 8, paragraph 1(2) and (3) of the Health and Social Services and Social Security Adjudications Act 1983 (c. 41), paragraph 5 of Schedule 5 to, the Social Security Act 1985 (c. 53), section 86 of, and Schedule 11 to, the Social Security Act 1986 (c. 50), Schedule 9 to the Social Security Act 1989 (c. 24), Schedule 3 to the Employment Act 1990 (c. 38), and sections 16(1), (2) and (10) and Schedule 7 to the Social Security Act 1990 (c. 27); section 4 was amended by paragraph 36 of Schedule 4 to the Social Security Pensions Act 1975 (c. 60), section 2(4) of the Education (School-Leaving Dates) Act 1976 (c. 5), section 14(1) of the Social Security Act 1979 (c. 18), Schedule 5 of the Social Security and Housing Benefits Act 1982 (c. 24), sections 7(1) and (2) and 8(1) of the Social Security Act 1985, sections 74(1)(a) and (2) and 86 of, and paragraph 104 of Schedule 10 to, the Social Security Act 1986 ; section 1(1) and (2), Schedule 7, paragraph 2(1) and (2) and, Schedule 9 of the Social Security Act 1989 (c. 24), Schedule 6, paragraph 1(1) and 2(1) and Schedule 7 of the Social Security Act 1990 (c. 27) and S.I. 1991/505."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2887/regulation/22",
    "retrieved_at": "2026-10-31T10:31:00.399326+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}