The Statutory Maternity Pay (General) Regulations 1986

Meaning of “earnings”

20.—F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2 (2) 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.]

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) For the purposes of [F4 section 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 1982(1).

[F5 (e) any sum payable by way of statutory maternity pay, including sums payable in accordance with regulations made under section 164(9)(b) of the Contributions and Benefits Act;]

[F5 (f) any sum payable by way of statutory paternity pay, including sums payable in accordance with regulations made under section 171ZD(3) of the Contributions and Benefits Act;]

[F5 (g) any sum payable by way of statutory adoption pay, including sums payable in accordance with regulations made under section 171ZM(3) of the Contributions and Benefits Act.]

F6 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 20(1) omitted (16.11.1992) by virtue of The Social Security (Miscellaneous Provisions) Amendment (No. 2) Regulations 1992 (S.I. 1992/2595), regs. 1, 13(2)

F2 Reg. 20(2) substituted (6.4.1999) by The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/567), regs. 1(1)(b), 12

F3 Reg. 20(3) omitted (16.11.1992) by virtue of The Social Security (Miscellaneous Provisions) Amendment (No. 2) Regulations 1992 (S.I. 1992/2595), regs. 1, 13(4)

F4 Words in reg. 20(4) substituted (24.11.2002) by The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/2690), regs. 1(1)(a), 5(a)

F5 Reg. 20(4)(e)-(g) added (8.12.2002) by The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 2002 (S.I. 2002/2690), regs. 1(1)(c), 5(b)

F6 Reg. 20(5)(6) omitted (16.11.1992) by virtue of The Social Security (Miscellaneous Provisions) Amendment (No. 2) Regulations 1992 (S.I. 1992/2595), regs. 1, 13(4)

(1)

, as amended by the Social Security Act 1986 (c.50), section 68.