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2. Subject to paragraph 3(b), for the purpose of calculating a member’s standard contributions under regulation C4, any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.
3. For the purposes of regulation C6—
(a)a woman’s remuneration includes any statutory maternity pay payable to her under the Social Security Contributions and Benefits Act 1992(1), and
(b)in calculating the contributions which an employee would have been required to make under regulation C4, regard shall be had to any reduction in her remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of such statutory maternity pay.
4. In regulation C7 “remuneration” does not include any guarantee payment under Part II of the Employment Protection (Consolidation) Act 1978(2).
5. For the purpose of calculating the amount of any benefit payable under these regulations to a person to whom regulation C8 applies, his remuneration in respect of any period of his relevant service (as defined in that regulation) shall be deemed to be the amount by reference to which the calculation would have been made if he had continued to be employed in his former employment.
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