# The Family Credit (General) Amendment Regulations 1990, Regulation 8: Insertion of regulation 20A of the General Regulations


After regulation 20 of the General Regulations there shall be inserted the following regulation–
“Calculation of bonus or commission
20A Where a claimant’s earnings include a bonus or commission to which paragraph (1A) of regulation 14 (normal weekly earnings of employed earners) applies that part of his earnings shall be calculated by aggregating any payments of bonus or commission and dividing that sum by 52, less–
(a) an amount in respect of income tax equivalent to an amount calculated by applying to that part of the earnings the basic rate of tax in the year of assessment in which the claim is made; and
(b) an amount in respect of primary Class 1 contributions under the Social Security Act equivalent to an amount calculated by applying to that part of the earnings the appropriate primary percentage applicable at the date of claim; and
(c) one-half of any sum payable by the claimant in respect of that part of the earnings by way of a contribution towards an occupational pension scheme.”.

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Source: https://www.legislation.gov.uk/uksi/1990/574/regulation/8 (the official version)
Page: https://openlegislation.uk/family-credit-general-amendment-regulations-1990/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.