This section has no associated Explanatory Memorandum
5. In Northern Ireland, in the case of a payment under Parts 11 to 12ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 F1, 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—E+W+S
(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.