Statutory payments during absence
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 (Northern Ireland) Act 1992(1), and
(b)in calculating the contributions which an employee would have been required to make under regulation C3,
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.