# The Income Support (General) Regulations (Northern Ireland) 1987, Paragraph 4


In the case of a payment of statutory sick pay under Part II of the Social Security (Northern Ireland) Order 1982 or statutory maternity pay under Part VI of the Order or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity—
(a) any amount deducted by way of primary Class 1 contributions;
(b) one half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.

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Source: https://www.legislation.gov.uk/nisr/1987/459/schedule/9/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-northern-ireland-1987/schedule-9/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.