# The Employment and Support Allowance Regulations 2008, Paragraph 5

Extent: E+W+S

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 , 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 or adoption leave—
(a) any amount deducted by way of primary Class 1 contributions under that Act;
(b) one-half of any sum paid 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/5 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-2008/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.