{
  "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-23",
  "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Calculation of bonus or commission",
  "text": "Where a claimant’s earnings include a bonus or commission to which paragraph (6) of regulation 16 (normal weekly earnings of employed earners) applies that part of his earnings shall be calculated by aggregating any payments of bonus or commission and deducting from it —\n(a) an amount in respect of income tax equivalent to an amount calculated by applying to that part of the earnings the basic rate of tax in the year of assessment in which the claim is made; and\n(b) an amount representing primary Class 1 contributions under the Contributions and Benefits Act, calculated by applying to that part of the earnings the main primary percentage applicable at the date of claim; and\n(c) one-half of any sum payable by the claimant in respect of that part of the earnings by way of a contribution towards an occupational or personal pension scheme; and dividing the resulting sum by 52.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 23 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. 5(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 23(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), 24"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 23(c) 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. 5(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 23 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. 5(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 23 in force at 7.4.1992, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2887/regulation/23",
    "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."
}