4. In the case of a payment under Parts 11 to 12ZB [F1or 12ZD] of the Contributions and Benefits Act F2 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 or who is taking paternity leave [F3shared parental leave][F4, parental bereavement leave] or adoption leave—E+W+S
(a)any amount deducted by way of primary Class 1 contributions under the Contributions and 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. 8 para. 4 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 19(6)(a)(i)
F2Part 12ZB was inserted by the Employment Act 2002, section 4 and amended by the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 722 and paragraphs 169 and 184 of Schedule 6, the Work and Families Act 2006, sections 2 and 11(1) and paragraph 21 of Schedule 1, the National Health Service (Consequential Provisions) Act 2006 (c. 43), section 2 and paragraphs 142, 149 and 150, the Act section 67 and Schedule 8, S.I. 2006/1031 and S.I. 2006/2012.
F3Words in Sch. 8 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), 20(9)(a)
F4Words in Sch. 8 para. 4 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 19(6)(a)(ii)