4. In the case of a payment under Parts 11 to 12ZB of the Contributions and Benefits Act(1) 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 or adoption leave—N.I.
(a)any amount deducted by way of primary Class 1 contributions under that Act;
(b)one half of any sum paid by way of a contribution towards an occupational or personal pension scheme.
Commencement Information
I1Sch. 8 para. 4 in operation at 27.10.2008 for specified purposes and otherwise in operation at 9.9.2010, see reg. 1(1)(3) and S.R. 2010/295, art. 2(a)
Parts 12ZA and 12ZB were inserted by Articles 5 and 6 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))