PART 10INCOME AND CAPITAL
CHAPTER 3Employed earners
Calculation of net earnings of employed earners96
1
For the purposes of regulation 91 (calculation of earnings derived from employed earner's employment and income other than earnings) the earnings of a claimant derived from employment as an employed earner to be taken into account, subject to paragraph (2), are the claimant's net earnings.
2
There is to be disregarded from a claimant's net earnings, any sum, where applicable, specified in paragraphs 1 to 12 of Schedule 7 (sums to be disregarded in the calculation of earnings).
3
For the purposes of paragraph (1) net earnings are to be calculated by taking into account the gross earnings of the claimant from that employment less—
a
any amount deducted from those earnings by way of—
i
income tax;
ii
primary Class 1 contributions under section 6(1)(a) of the Contributions and Benefits Act F1;
b
one-half of any sum paid by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.