# The Income Support (General) Regulations 1987, Regulation 36: Calculation of net earnings of employed earners

Extent: E+W+S

(1) For the purposes of regulation 29 (calculation of earnings of employed earners) the earnings of a claimant derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings.
(2) There shall be disregarded from a claimant's net earnings, any sum, where applicable, specified in paragraphs 1 to 13 or 15A of Schedule 8.
(3) For the purposes of paragraph (1) net earnings shall 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 the Social Security Act; and
(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.

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Source: https://www.legislation.gov.uk/uksi/1987/1967/regulation/36 (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-1987/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.