Regulation 36 Calculation of net earnings of employed earners

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 21AA(4)(zzc(i) word omitted by Social Security (Habitual Residence and Past Presence) 2022 reg.002(1)(a)(2)(a)
reg. 21AA(4)(zzc(ii) word added by Social Security (Habitual Residence and Past Presence) 2022 reg.002(1)(b)(2)(a)
reg. 21AA(4)(zzc(iii) added by Social Security (Habitual Residence and Past Presence) 2022 reg.002(1)(c)(2)(a)
reg. 36(2) words inserted by Social Security 1999 reg. 2(5)
reg. 6(2)(3 omitted by Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) 2003 reg. 2(a)(i)
reg. 36(2) words substituted by Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) 2003 reg. 2(b)

(1)

For the purposes of regulation 29 (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 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 of Schedule 8 (earnings to be disregarded).

(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, and

(ii)

primary Class 1 contributions^f1; and

(b)

one half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.

(4)

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 adjudication officer, would have been deducted had the claimant been employed in Northern Ireland.

Annotations

Footnotes

f1: See sections 1(2) and 4 of the Social Security (Northern Ireland) Act 1975 (c. 15); section 4 was amended by paragraph 18(a) of Schedule 5 to the Social Security Pensions (Northern Ireland) Order 1975, Article 3(1) of the Social Security and Family Allowances (Northern Ireland) Order 1976 (S.I. 1976/427 (N.I. 9)), Article 11 (2) of the Social Security (Northern Ireland) Order 1979, Schedule 5 to the Social Security (Northern Ireland) Order 1982, Articles 9(1) and (2) and 10 of the Social Security (Northern Ireland) Order 1985, paragraph 69 of Schedule 9 to the Social Security (Northern Ireland) Order 1986 and Article 2 of S.R. 1987 No. 26