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EXPLANATORY NOTE

(This note is not part of the Regulations)

Regulation 2(5) of the Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/[  ]) inserted new section 35B (state maternity allowance for participating wife or civil partner of self-employed earner) into the Social Security Contributions and Benefits Act 1992 (c. 4) (“the 1992 Act”). Section 35B provides an entitlement to maternity allowance for women who work with a spouse or civil partner who is engaged in self-employment. This implements Article 8 of Directive 2010/41/EU on the application of the principle of equal treatment between men and women engaged in an activity in a self-employed capacity (OJ No. L 180, 15.7.2010, p. 1) in respect of the women referred to in Article 2(b) of the Directive. Section 35 (state maternity allowance) of the 1992 Act provides for the payment of maternity allowance to women who are employed or self-employed earners.

Regulation 2(3) of these Regulations amends the Social Security (Maternity Allowance) Regulations 1987 by substituting a new regulation 2 (disqualification for the receipt of a maternity allowance) in order to provide for disqualification from maternity allowance under section 35B.

Regulation 2(4) modifies the maternity allowance period for the purposes of maternity allowance under section 35B.

Regulations 3 to 6 of these Regulations make minor amendments to take account of the introduction of maternity allowance under section 35B.

A full impact assessment has not been published for this instrument as it has no impact on the private sector or civil society organisations.