{
  "url": "https://openlegislation.uk/employment-and-support-allowance-regulations-2008/regulation-96",
  "json_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-2008/regulation-96.json",
  "legislation": "uksi/2008/794",
  "legislation_title": "The Employment and Support Allowance Regulations 2008",
  "legislation_url": "https://openlegislation.uk/employment-and-support-allowance-regulations-2008",
  "path": "regulation/96",
  "kind": "regulation",
  "number": "96",
  "heading": "Calculation of net earnings of employed earners",
  "text": "(1) For the purposes of regulation 91 (calculation of earnings derived from employed earner's employment and income other than earnings) the earnings of a claimant derived from employment as an employed earner to be taken into account, subject to paragraph (2), are the claimant's net earnings.\n(2) There is to be disregarded from a claimant's net earnings, any sum, where applicable, specified in paragraphs 1 to 12 of Schedule 7 (sums to be disregarded in the calculation of earnings).\n(3) For the purposes of paragraph (1) net earnings are to be calculated by taking into account the gross earnings of the claimant from that employment less—\n(a) any amount deducted from those earnings by way of—\n(i) income tax;\n(ii) primary Class 1 contributions under section 6(1)(a) of the Contributions and Benefits Act ;\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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Section 6 was substituted by the Welfare Reform and Pensions Act 1999 (c. 30), section 73 and paragraph 2 of Schedule 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/794/regulation/96",
    "retrieved_at": "2026-11-06T03:37:55.280707+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."
}