4. In the case of a payment of statutory sick pay or statutory maternity pay 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 under the Benefits Act;
(b)one-half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.