Paragraph 5 I1

Northern Ireland

In the case of a payment under Parts 11 to 12ZB or Part 12ZD F1or Part 12ZD of the Social Security Contributions and Benefits 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 F2, shared parental leave F3, 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 the claimant by way of a contribution towards an occupational or personal pension scheme.

Annotations

Textual amendments

F1: Words in Sch. 8 para. 5 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)(b)(i), 34
F2: Words in Sch. 8 para. 5 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)(b), 26(p)
F3: Words in Sch. 8 para. 5 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)(b)(ii), 34

Commencement

I1: Sch. 8 para. 5 in operation at 27.10.2008, see reg. 1(1)

Footnotes

f1: Parts 12ZA and 12ZB were inserted by sections 2 and 4 of the Employment Act 2002 (c. 22)