4. In the case of a payment of [F1[F2statutory paternity pay] by virtue of Part 12ZA of the Benefits Act, statutory adoption pay by virtue of Part 12ZB of the Benefits Act, [F3statutory shared parental pay by virtue of Part 12ZC of the Benefits Act,]] 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 [F4or who is taking paternity leave[F5, adoption leave or shared parental leave]] —
(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.
Textual Amendments
F1Words in Sch. 7 para. 4 inserted (8.12.2002) by The Social Security (Paternity and Adoption) Amendment Regulations 2002 (S.I. 2002/2689), regs. 1(1)(b), 3(6)(a)(i)
F2Words in Sch. 7 para. 4 substituted (5.4.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 7(6)(a)(i) (with art. 35(1))
F3Words in Sch. 7 para. 4 inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 7(6)(a)(ii)
F4Words in Sch. 7 para. 4 added (8.12.2002) by The Social Security (Paternity and Adoption) Amendment Regulations 2002 (S.I. 2002/2689), regs. 1(1)(b), 3(6)(a)(ii)