Paragraph 4 I1
Northern Ireland
In the case of a payment under Parts 11 to 12ZB F1or Part 12ZD of the Contributions and Benefits Actf1 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 F2, shared parental leave F3, 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
Words in Sch. 8 para. 4 inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 16(6)(a)(i), 33
- F2
Words in Sch. 8 para. 4 inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 17(9)(a), 26(p)
- F3
Words in Sch. 8 para. 4 inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 16(6)(a)(ii), 33
Commencement
- I1
Sch. 8 para. 4 in operation at 27.10.2008 for specified purposes and otherwise in operation at 9.9.2010, see reg. 1(1)(3) and S.R. 2010/295, art. 2(a)
Footnotes
- f1
-
Parts 12ZA and 12ZB were inserted by Articles 5 and 6 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))