The Jobseeker’s Allowance Regulations (Northern Ireland) 1996

5.  In the case of the payment of statutory sick pay or statutory maternity pay under Part XI or XII of the Social Security Contributions and Benefits Act 1992(1)—

(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.