# The Employment and Support Allowance Regulations 2008, Paragraph 4

Extent: E+W+S

In the case of a payment under Parts 11 to 12ZB or 12ZD of the Contributions and Benefits Act or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity or who is taking paternity leave , shared parental leave , parental bereavement leave , adoption leave or neonatal care leave—
(a) any amount deducted by way of primary Class 1 contributions under the Contributions and Benefits Act;
(b) one-half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.

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Source: https://www.legislation.gov.uk/uksi/2008/794/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-2008/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.