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


(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; 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.

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Source: https://www.legislation.gov.uk/nisr/1987/459/regulation/36 (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.