PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

Earnings period for statutory maternity payF2, statutory paternity pay, statutory adoption pay and statutory sick pay paid by the Board9

1

In this regulation the expression “week”—

a

in paragraph (2)(a); and

b

in paragraph (2)(b) where it first occurs,

has the same meaning as in section 171(1) of the Act.

F32

If the Board make a payment of statutory maternity pay, statutory paternity pay or statutory adoption pay under regulations made under the relevant provision—

a

that payment of statutory maternity pay, statutory paternity pay or statutory adoption pay (as the case may be) shall not be aggregated with any other earnings; and

b

the earnings period in respect of that payment for any week shall be a week.

2A

In paragraph (2) “the relevant provision” means—

a

in relation to statutory maternity pay, section 164(9)(b),

b

in relation to statutory paternity pay, section 171ZD(3), and

c

in relation to statutory adoption pay, section 171ZM(3),

of the Act (liability to make payments of the relevant statutory pay to be that of the Board).

3

If the Board make a payment of statutory sick pay under regulations made under section 151(6) F1 of the Act (circumstances in which the Board are liable to pay statutory sick pay), the earnings period for that payment shall be—

a

a period of the same length as the period in respect of which the payment is made, or

b

a week,

whichever is the longer.