ESA Permitted Earnings Limit

Is the £95 earnings limit gross or net?
I realise many people won’t be subject to deductions at this level of earnings but some may other other sources of income and this coupled with their benefit income may have tax implcations for them.
All the guidance seems silent on this point.

In my view, it must mean “gross”.  If a contract of employment says “10 hrs @ £7.00 per hour”, the earnings are indisputably £70.00.

However, expenses “...wholly, exclusively and necessarily incurred in the performance of the duties of the employment…” do not count as earnings so it is possible for a gross payment to exceed £95.00 but for “earnings” to still be within limits.

...and in future, after the Welfare Reform Bill, earnings will lead to a tapered reduction of CB-ESA instead.

ESA Regs, regulation 96 and IS Regs Reg 36

Deduct from your earnings income tax, NI and half of any contributions a person makes to an occupational or personal pension.

if a person is over the £95.00 figure after standard deductions as listed above, it is possible to increase pension contributions to a private pension to bring the figure below £95.