# The Employment and Support Allowance Regulations (Northern Ireland) 2016, Regulation 81: Calculation of net earnings of employed earners

Extent: N.I.

(1) For the purposes of regulation 76 (calculation of earnings derived from employed earner’s employment and income other than earnings) the earnings of a claimant derived from employment as an employed earner to be taken into account are the claimant’s net earnings.
(2) For the purposes of paragraph (1) net earnings are to be calculated by taking into account the gross earnings of the claimant from that employment less—
(a) any amount deducted from those earnings by way of—
(i) income tax,
(ii) primary Class 1 contributions under section 6(1)(a) of the Contributions and Benefits Act;
(b) one half of any sum paid by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.
(3) Where the claimant is an employed earner in the Republic of Ireland the amounts to be deducted for income tax and primary Class 1 contributions under this regulation shall be such amounts as, in the opinion of the Department, would have been deducted had the claimant been employed in Northern Ireland.

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Source: https://www.legislation.gov.uk/nisr/2016/219/regulation/81 (the official version)
Page: https://openlegislation.uk/employment-and-support-allowance-regulations-northern-ireland-2016/regulation-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.