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12.—(1) The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002(1) shall be amended in accordance with sub-paragraphs (2) and (3).
(2) In regulation 32 (treatment of persons as employees)—
(a)in paragraph (1)—
(i)at the beginning insert the words “Subject to paragraph (1A),”; and
(ii)omit the words “over the age of 16”; and
(b)after paragraph (1) insert—
“(1A) Any person under the age of 16 who would have been treated as an employed earner or, as the case may be, would have been treated otherwise than as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 had he been aged 16 or over, shall be treated as if he is aged 16 or over for the purposes of paragraph (1).”.
(3) In regulation 39(2) (meaning of “earnings”)—
(a)at the end of sub-paragraph (a), insert “(or would have been so excluded had he not been under the age of 16)”; and
(b)at the end of sub-paragraph (b), insert “(or where such a payment or amount would have been so excluded and in consequence he would not have been entitled to statutory paternity pay or, as the case may be, statutory adoption pay had he not been under the age of 16)”.
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