Interpretation for Category 5N.I.
13.—(1) For the purposes of paragraphs 9 to 12, a sum is payable by the debtor to a person by way of remuneration in respect of any period if—N.I.
(a)it is paid as wages or salary (whether payable for time or for piece work or earned wholly or partly by way of commission) in respect of services rendered to the debtor in that period, or
(b)it is an amount falling within sub‐paragraph (2) and is payable by the debtor in respect of that period.
[F1(2) An amount falls within this sub‐paragraph if it is—
(a)a guarantee payment under Part V of the Employment Rights (Northern Ireland) Order 1996 (employee without work to do);
(b)any payment for time off under Article 81 (time off to look for work or arrange training), Article 84 (time off for ante‐natal care) or Article 93 (time off for carrying out trade union duties etc.) of that Order;
(c)remuneration on suspension on medical grounds, or on maternity grounds, under Part VIII of that Order; or
(d)remuneration under a protective award made under Article 217 of that Order (redundancy dismissal with compensation).]
14.—(1) This paragraph relates to a case in which a person's employment has been terminated by or in consequence of his employer going into liquidation or being adjudged bankrupt (his employer being a company not in liquidation) by or in consequence of—N.I.
(a)a receiver being appointed as mentioned in Article 50 (debenture‐holders secured by floating charge), or
(b)the taking of possession by debenture‐holder (so secured), as mentioned in [F2section 754 of the Companies Act 2006].
(2) For the purposes of paragraphs 9 to 12, holiday remuneration is deemed to have accrued to that person in respect of any period of employment if, by virtue of his contract of employment or of any statutory provision, that remuneration would have accrued in respect of that period if his employment had continued until he became entitled to be allowed the holiday.
(3) The reference in sub‐paragraph (2) to any statutory provision includes an order or direction made under a statutory provision.
F2Words in Sch. 4 para. 14(1)(b) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b), Sch. 1 para. 170 (with arts. 6, 11, 12)
15. Without prejudice to paragraphs 13 and 14—N.I.
(a)any remuneration payable by the debtor to a person in respect of a period of holiday or of absence from work through sickness or other good cause is deemed to be wages or (as the case may be) salary in respect of services rendered to the debtor in that period, F3...
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3Sch. 4 para. 15(b) and word repealed (1.4.2016) by Insolvency (Amendment) Act (Northern Ireland) 2016 (c. 2), ss. 10(5), 28(2), Sch. 4; S.R. 2016/203, art. 2