PART IVGENERAL PROVISIONS
Meaning of “earnings”20
F11
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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—
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.
F23
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4
For the purposes of F5section 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 19824.
F35
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F36
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