SCHEDULE 9SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

4.

In the case of a payment F1under Parts 11 to F212ZB of the Contributions and Benefits Act 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 F3or who is taking paternity leave F4, adoption leave or shared parental leave—

(a)

any amount deducted by way of primary Class 1 contributions under the Social Security Act;

(b)

one-half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.