DRH 31st ed, p.105, s.13 - your weekly earnings from employment or self-employment are deducted in full from the amount of benefit due, apart from an earnings disregard (usually £5). Except for this earnings disregard, the assessment of earnings is essentially the same for IS. On days in any week when your earnings exceed your 'prescribed amount' (which is the amount of contributions-based JSA payable for your age plus your earnings disregard minus one pence) you are not entitled to contribution-base JSA and these days do not count towards your 182 days of entitlement.
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