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The Statutory Maternity Pay (General) Regulations 1986

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Meaning of “earnings”

20.—F1(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2(2) For the purposes of section 171(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 or 19B of the Social Security (Contributions) Regulations 1979 (payments to be disregarded and payments to directors to be disregarded respectively);

(b)a chargeable emolument under section 10A of the Social Security Contributions and Benefits Act 1992, except where, in consequence of such a chargeable emolument being excluded from earnings, a woman would not be entitled to statutory maternity pay.]

F3(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) For the purposes of [F4section 171(4) of the Contributions and Benefits Act] the expression “earnings” includes also—

(a)any sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the 1978 Act;

(b)any sum payable by way of pay in pursuance of an order under the 1978 Act for the continuation of a contract of employment;

(c)any sum payable by way of remuneration in pursuance of a protective award under the Employment Protection Act 1975;

(d)any sum payable by way of statutory sick pay, including sums payable in accordance with regulations made under section 1(5) of the Social Security and Housing Benefits Act 1982(1).

[F5(e)any sum payable by way of statutory maternity pay, including sums payable in accordance with regulations made under section 164(9)(b) of the Contributions and Benefits Act;]

[F5(f)any sum payable by way of statutory paternity pay, including sums payable in accordance with regulations made under section 171ZD(3) of the Contributions and Benefits Act;]

[F5(g)any sum payable by way of statutory adoption pay, including sums payable in accordance with regulations made under section 171ZM(3) of the Contributions and Benefits Act.]

F6(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

(1)

, as amended by the Social Security Act 1986 (c.50), section 68.

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