Regulation 20A Calculation of bonus or commissionF1

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

an amount representing primary Class 1 contributions under the Contributions and Benefits Act, calculated by applying to that part of the earnings the main primary percentage applicable at the date of claim; and

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 F5scheme;