{
  "url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-36",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-36.json",
  "legislation": "nisr/1987/459",
  "legislation_title": "The Income Support (General) Regulations (Northern Ireland) 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Calculation of net earnings of employed earners",
  "text": "(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.\n(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).\n(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—\n(a) any amount deducted from those earnings by way of—\n(i) income tax, and\n(ii) primary Class 1 contributions; and\n(b) one half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "word added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "added",
      "affecting": "nisr/2022/230",
      "affecting_title": "The Social Security (Habitual Residence and Past Presence) (Amendment No. 2) Regulations (Northern Ireland) 2022"
    },
    {
      "type": "words inserted",
      "affecting": "nisr/1999/381",
      "affecting_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 1999"
    },
    {
      "type": "omitted",
      "affecting": "nisr/2003/367",
      "affecting_title": "The Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) Regulations (Northern Ireland) 2003"
    },
    {
      "type": "words substituted",
      "affecting": "nisr/2003/367",
      "affecting_title": "The Social Security (Back to Work Bonus and Lone Parent Run-on Amendment and Revocation) Regulations (Northern Ireland) 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1987/459/regulation/36",
    "retrieved_at": "2026-10-29T03:18:43.914608+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}