The Social Security (Contributions), Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1999

Amendment of the Statutory Maternity Pay (General) Regulations

12.  For paragraph (2) of regulation 20 of the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987(1) (meaning of “earnings”) there shall be substituted the following paragraph—

“(2) For the purposes of section 167(4) of the Contributions and Benefits Act, the expression “earnings” refers to gross earnings and includes any remuneration or profit derived from a woman’s employment except any payment or amount which is—

(a) excluded from the computation of a person’s earnings under regulation 19 (payments to be disregarded) or 19B (payments to directors to be disregarded) of the Social Security (Contributions) Regulations (Northern Ireland) 1979;

(b) a chargeable emolument under section 10A of the Contributions and Benefits Act (Class 1B contributions), except where, in consequence of such a chargeable emolument being excluded from earnings, a woman would not be entitled to statutory maternity pay.”.

(1)

S.R. 1987 No. 30; paragraph (2) was substituted by S.R. 1992 No. 453