Paragraph 5
England, Wales and Scotland
In Northern Ireland, in the case of a payment under Parts 11 to 12ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 F1, 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 F2shared parental leaveF3, parental bereavement leave or adoption leave—
any amount deducted by way of primary Class 1 contributions under that Act;
one-half of any sum paid by way of a contribution towards an occupational or personal pension scheme.
Annotations
Textual amendments
- F1
- F2
Words in Sch. 8 para. 5 inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 20(9)(b)
- F3
Words in Sch. 8 para. 5 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 19(6)(b)
Notes on the whole SI
Textual amendments
- F1
Section 3(3) is cited for the power to prescribe a payment under paragraph (b) of the definition of “pension payment”.
- F2
Section 22 is cited insofar as it relates to paragraphs 1 to 3, 6, 7, 8(1), 9 and 10 of Schedule 2.
- F3
Section 24(1) is cited for the definition of “employment” and “employed”, “period of limited capability for work”, “prescribed”, “regulations” and “week”.
- F4
Paragraph 6(5) of Schedule 1 is cited for the definition of “couple”, “education” and “remunerative work”.
- F5
- F6
- F7