ESA permitted work and deductions - pension

Please can someone tell me how the calculation is make for ESA permitted work. I know that the threshold is net (Ie after taking off tax and insurance)

I am very near the £115.50 threshold. I would like to know where the guidance is in relation to whether pensions are deducted. I have been told two things that it is deducted and that 50 % is deducted - which is correct? thank you

lynn wrote: Please can someone tell me how the calculation is make for ESA permitted work. I know that the threshold is net (Ie after taking off tax and insurance)

I am very near the £115.50 threshold. I would like to know where the guidance is in relation to whether pensions are deducted. I have been told two things that it is deducted and that 50 % is deducted - which is correct? thank you

It's 50% of any contributions to a pension.

Gordon