PART IVGENERAL PROVISIONS
Meaning of “employee”17
1
In a case where, and in so far as, a woman over the age of 16 is treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations 19782 she shall be treated as an employee for the purposes of Part V of the 1986 Act and in a case where, and in so far as, such a woman is treated otherwise than as an employed earner by virtue of those regulations, she shall not be treated as an employee for the purposes of Part V.
2
Any woman who is in employed earner's employment within the meaning of the 1975 Act under a contract of apprenticeship shall be treated as an employee for the purposes of Part V.
3
A woman who is in employed earner's employment within the meaning of the 1975 Act but whose employer—
a
does not fulfil the conditions prescribed in regulation 119(1)(b) of the Social Security (Contributions) Regulations 19793 as to residence or presence in Great Britain, or
b
is a woman who, by reason of any international treaty to which the United Kingdom is a party or of any international convention binding the United Kingdom—
i
is exempt from the provisions of the 1975 Act, or
ii
is a woman against whom the provisions of that Act are not enforceable,
shall not be treated as an employee for the purposes of Part V of the 1986 Act.
Treatment of two or more employers as one18
1
In a case where the earnings paid to a woman in respect of 2 or more employments are aggregated and treated as a single payment of earnings under regulation 12(1) of the Social Security (Contributions) Regulations 1979, the employers of the woman in respect of those employments shall be treated as one for all purposes of Part V of the 1986 Act.
2
Where 2 or more employers are treated as one under the provisions of paragraph (1), liability for statutory maternity pay payable by them to a woman shall be apportioned between them in such proportions as they may agree or, in default of agreement, in the proportions which the woman's earnings from each employment bear to the amount of the aggregated earnings.
Payments to be treated as contractual remuneration19
For the purposes of paragraph 12(1) and (2) of Schedule 4 to the 1986 Act, the payments which are to be treated as contractual remuneration are sums payable under the contract of service—
a
by way of remuneration;
b
for incapacity for work due to sickness or injury, and
c
by reason of pregnancy or confinement.
Meaning of “earnings”20
F31
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F42
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 excluded from the computation of a person’s earnings under regulation 19 or 19B of the Social Security (Contributions) Regulations 1979.
F53
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
For the purposes of section 50(3) of the 1986 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 19824.
F65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F66
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Normal weekly earnings21
1
For the purposes of F7Part XII of the Contributions and Benefits Act, a woman's normal weekly earnings shall be calculated in accordance with the following provisions of this regulation.
2
In this regulation—
“the appropriate date” means the first day of the 14th week before the expected week of confinement, or the first day in the week in which the woman is confined, whichever is the earlier,F8... ;
“normal pay day” means a day on which the terms of a woman's contract of service require her to be paid, or the practice in her employment is for her to be paid, if any payment is due to her; and
“day of payment” means a day on which the woman was paid.
3
Subject to paragraph (4), the relevant period for the purposes of F9section 171(4) of the Contributions and Benefits Act is the period between—
a
the last normal pay day to fall before the appropriate date; and
b
the last normal pay day to fall at least 8 weeks earlier than the normal pay day mentioned in sub-paragraph (a),
including the normal pay day mentioned in sub-paragraph (a) but excluding that first mentioned in sub-paragraph (b).
4
In a case where a woman has no identifiable normal pay day, paragraph (3) shall have effect as if the words “day of payment”
were substituted for the words “normal pay day”
in each place where they occur.
5
In a case where a woman has normal pay days at intervals of or approximating to one or more calendar months (including intervals of or approximating to a year) her normal weekly earnings shall be calculated by dividing her earnings in the relevant period by the number of calendar months in that period (or, if it is not a whole number, the nearest whole number), multiplying the result by 12 and dividing by 52.
6
In a case to which paragraph (5) does not apply and the relevant period is not an exact number of weeks, the woman's normal weekly earnings shall be calculated by dividing her earnings in the relevant period by the number of days in the relevant period and multiplying the result by 7.
F1Effect of statutory maternity pay on invalidity benefit21A
F21
For the purpose of determining a woman’s entitlement to invalidity pension under section 15 of the 1975 Act or under section 15 of the Social Security Pensions Act 1975, a day which falls within the maternity pay period shall, notwithstanding paragraph 11 of Schedule 4 to the 1986 Act, be treated as a day of incapacity for work for the purpose of determining whether it forms part of a period of interruption of employment where—
a
on that day she was incapable of work by reason of some specific disease or bodily or mental disablement, work for this purpose being work which the woman can reasonably be expected to do; and
b
that day is not treated under section 17(2) of the 1975 Act as a day which is not.a day of incapacity for work, and
c
the day immediately preceding the first day in the maternity pay period falls within either a period of interruption of employment or a period of entitlement to statutory sick pay for the purposes of Part I of the Social Security and Housing Benefits Act 1982; and
d
the woman either satisfied the contribution conditions specified for sickness benefit on the first day of incapacity for work to fall within that period of interruption of employment or would have satisfied those conditions had a claim for sickness benefit been made on the first or any subsequent day of incapacity for work falling within that period of entitlement.
F21A
Any day which, by virtue of paragraph (1), forms part of a period of interruption of employment shall be further treated, for the purposes of determining entitlement to invalidity pension under section 15 of the 1975 Act, as being a day on which the woman has been entitled to sickness benefit.
F21B
For the purposes of this regulation, “period of interruption of employment” has the same meaning as it has in the 1975 Act by virtue of section 17(1)(d) of that Act.
F21C
The reference to a maternity pay period in paragraph (1) is to a maternity pay period which commenced on or after 6th May 1990.
2
Where by virtue of paragraph (1) a woman is entitled to invalidity pension for any week (including part of a week), the total amount of invalidity pension (including any increase for a dependant) and invalidity allowance (invalidity benefit) payable to her for that week shall be reduced by an amount equivalent to any statutory maternity pay to which she is entitled in accordance with Part V of the 1986 Act for the same week, and only the balance, if any, of the invalidity benefit shall be payable to her.