PART 3Determinations as to qualifying children of working parents

Conditions relating to parent and partner of parent

Qualifying paid work requirement: employeeI116

1

A person who is an employee is in qualifying paid work if the person—

a

holds a national insurance number (unless paragraph (2) applies), and

b

meets the minimum income requirement in regulation 18 (unless paragraph (3) applies).

2

Despite paragraph (1)(a), a person is not required to hold a national insurance number if the person is—

a

a resident of an EEA State or Switzerland, and

b

not an employee in the United Kingdom.

3

Despite paragraph (1)(b), a person is not required to meet the minimum income requirement during any of the following—

F1a

any period the person is—

i

a foster parent, F8...

F5ii

absent from work during a period of parental bereavement leave under an employment rights enactment,

iii

in receipt of statutory parental bereavement pay under the Social Security Contributions and Benefits Act, or

iv

in receipt of statutory sick pay under the Social Security Contributions and Benefits Act;

F7b

in the case of a person on specified leave relating to a young child in respect of whom a declaration is being made, other than where sub-paragraph (a)(ii), (iii) or (iv) applies, the period of 31 days ending before the day on which the person returns to work;

c

in the case of a person in an EEA State or Switzerland, any period the person is, under the law of the EEA State or Switzerland, on leave of a kind substantially similar to specified leave.

4

In this regulation—

  • F6...

  • “employment rights enactment” means any of the following—

    1. a

      the Employment Rights Act 199646;

    2. b

      the Employment Rights (Northern Ireland) Order 199647;

  • “national insurance number” means a national insurance number allocated under any of the following—

    1. a

      the National Insurance Act 196548;

    2. b

      the National Insurance Act (Northern Ireland) 196649;

    3. c

      the Social Security Act 197550;

    4. d

      the Social Security (Northern Ireland) Act 197551;

  • F2“the Social Security Contributions and Benefits Act” means either of the following—

    1. a

      the Social Security Contributions and Benefits Act 1992;

    2. b

      the Social Security Contributions and Benefits (Northern Ireland) Act 1992

  • “specified leave” means, in relation to a person, any of the following—

    1. a

      a period the person is, under an employment rights enactment, absent from work during any of the following—

      1. i

        F3ordinary or additional maternity leave;

      2. ii

        ordinary or additional adoption leave;

      3. iii

        shared parental leave;

      4. iv

        parental leave;

      5. v

        paternity leave;

      6. vi

        parental bereavement leave;

    2. b

      a period the person is, under F4the Social Security Contributions and Benefits Act, receiving any of the following—

      1. i

        state maternity allowance;

      2. ii

        statutory adoption pay;

      3. iii

        statutory maternity pay;

      4. iv

        statutory parental bereavement pay;

      5. v

        statutory paternity pay;

      6. vi

        statutory shared parental pay;

      7. vii

        statutory sick pay.