The Social Security (Maternity Allowance) (Earnings) Regulations (Northern Ireland) 2000

Statutory Rules of Northern Ireland

2000 No. 104

SOCIAL SECURITY

The Social Security (Maternity Allowance) (Earnings) Regulations (Northern Ireland) 2000

Made

21st March 2000

Coming into operation

2nd April 2000

The Department for Social Development, in exercise of the powers conferred by sections 35A(4) and (5) and 171(1) to (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1), and now vested in it(2), and of all other powers enabling it in that behalf, by this statutory rule which contains only regulations made by virtue of, or consequential upon, Article 50 of the Welfare Reform and Pensions (Northern Ireland) Order 1999(3) and which is made before the end of the period of six months beginning with the coming into operation of that Article(4), hereby makes the following Regulations:

Citation, commencement and interpretation N.I.

1.—(1) These Regulations may be cited as the Social Security (Maternity Allowance) (Earnings) Regulations (Northern Ireland) 2000 and shall come into operation on 2nd April 2000.

(2) In these Regulations—

F1 ...

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“test period” means the period of 66 weeks specified in section 35(1)(b) of the Contributions and Benefits Act(5).

(3) The Interpretation Act (Northern Ireland) 1954(6) shall apply to these Regulations as it applies to an Act of the Assembly.

Textual Amendments

F1 Words in reg. 1(2) omitted (6.4.2015) by virtue of The Social Security (Maternity Allowance) (Earnings) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/211), regs. 1(1), 2(2)

Commencement Information

I1 Reg. 1 in operation at 2.4.2000, see reg. 1(1)

Specified payments for employed earners N.I.

2.—(1) Subject to paragraph (2), for the purposes of section 35A(4)(a) of the Contributions and Benefits Act, the payments specified for a woman who is an employed earner in any week falling within the test period shall be all payments made to her or for her benefit as an employed earner including—

[F2 (za) any amount retrospectively treated as earnings by regulations made by virtue of section 4B(2) of the Contributions and Benefits Act,]

(a) any sum payable in respect of arrears of pay in pursuance of an order for reinstatement under Article 148 or re-engagement under Article 149 of the Employment Rights (Northern Ireland) Order 1996(7) (orders for reinstatement and re-engagement);

(b) any sum payable by way of pay in pursuance of an order made under Article 164 of the Employment Rights (Northern Ireland) Order 1996(8) (procedure on hearing of application and making of order) for the continuation of a contract of employment;

(c) any sum payable by way of remuneration in pursuance of a protective award under Article 217 of the Employment Rights (Northern Ireland) Order 1996 (complaint and protective award);

(d) any sum payable by way of statutory sick pay, including sums payable in accordance with regulations made under section 147(6) of the Contributions and Benefits Act(9) (employer’s liability);

(e) any sum payable by way of statutory maternity pay, including sums payable in accordance with regulations made under section 160(9)(b) of the Contributions and Benefits Act(10) (statutory maternity pay – entitlement and liability to pay);

[F3 (f) any sum payable by way of statutory paternity pay, including any sums payable in accordance with regulations made under section 167ZD(3) of the Contributions and Benefits Act;

(g) any sum payable by way of statutory adoption pay, including any sums payable in accordance with regulations made under section 167ZM(3) of the Contributions and Benefits Act [F4 ;]]

[F5 (h) any sum payable by way of statutory shared parental pay, including any sums payable in accordance with regulations made under section 167ZZ1(3) of the Contributions and Benefits Act;]

[F6 (i) any sum payable by way of statutory parental bereavement pay, including any sums payable in accordance with Regulations made under section 167ZZ11(3) of the Contributions and Benefits Act.]

(2) The payments specified shall not include any sum excluded from the computation of a person’s earnings under regulation [F7 25, 27 or 123 of, or Schedule 3 to, the Social Security (Contributions) Regulations 2001 (payments to be disregarded)].

Textual Amendments

F2 Reg. 2(1)(za) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007 (S.I. 2007/1154), regs. 1(1), 13(2)(a)

F3 Reg. 2(1)(f)(g) added (8.12.2002) by The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments No. 2) Regulations (Northern Ireland) 2002 (S.R. 2002/359), regs. 1(1), 5

F4 Semicolon in reg. 2(1)(g) substituted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 8(a)

F5 Reg. 2(1)(h) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 8(b)

F6 Reg. 2(1)(i) inserted (29.9.2023) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/157), regs. 1(1), 8(2), 34

F7 Words in reg. 2(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007 (S.I. 2007/1154), regs. 1(1), 13(2)(b)

Commencement Information

I2 Reg. 2 in operation at 2.4.2000, see reg. 1(1)

Specified payments for self-employed earners N.I.

3.  For the purposes of section 35A(4)(b) of the Contributions and Benefits Act, where a woman is a self-employed earner in any week falling within the test period, the payments treated as made to her or for her benefit shall be—

(a) a payment equal to [F8 an amount 90 per cent. of which is equal to the weekly rate prescribed under section 162(1)(b) of the Contributions and Benefits Act that is in force] on the last day of that week where she has paid a Class 2 contribution F9 ...; or

(b) a payment equal to the maternity allowance threshold in force on the last day of that week [F10 if she could have paid but has not paid such a contribution] in respect of that week.

Textual Amendments

F8 Words in reg. 3(a) substituted (24.11.2002) by The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 2002 (S.R. 2002/354), regs. 1(1)(a), 6(2) (with regs. 1(2), 7)

F9 Words in reg. 3(a) omitted (6.4.2015) by virtue of The Social Security (Maternity Allowance) (Earnings) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/211), regs. 1(1), 2(3)(a)

F10 Words in reg. 3(b) substituted (6.4.2015) by The Social Security (Maternity Allowance) (Earnings) (Amendment) Regulations (Northern Ireland) 2015 (S.R. 2015/211), regs. 1(1), 2(3)(b)

Commencement Information

I3 Reg. 3 in operation at 2.4.2000, see reg. 1(1)

Aggregation of specified payments N.I.

4.—(1) In a case F11 ... where a woman, either in the same week or different weeks falling within the test period, is engaged in two or more employments (whether, in each case, as an employed earner or a self-employed earner), any payments which are made or treated in accordance with these Regulations as made to her or for her benefit shall be aggregated for the purpose of calculating the average weekly amount of specified payments applicable in her case.

F12 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Words in reg. 4(1) omitted (24.11.2002) by virtue of The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 2002 (S.R. 2002/354), regs. 1(1)(a), 6(3)(a) (with reg. 1(2))

F12 Reg. 4(2) omitted (24.11.2002) by virtue of The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 2002 (S.R. 2002/354), regs. 1(1)(a), 6(3)(b) (with reg. 1(2))

Commencement Information

I4 Reg. 4 in operation at 2.4.2000, see reg. 1(1)

[F13 The specified period N.I.

5.— (1) Subject to paragraph (2), for the purposes of section 35A(4) and (5) of the Contributions and Benefits Act, the specified period shall be the test period.

(2) Where a woman is treated by virtue of regulation 3(a) as having received payments for at least 13 weeks (whether consecutive or not) falling within the test period, the first 13 such weeks shall be the specified period.]

Textual Amendments

F13 Reg. 5 substituted (6.4.2003) by The Social Security (Maternity Allowance) (Earnings) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/168), regs. 1, 2(2)

Determination of average weekly amount of specified payments N.I.

6.— [F14 (1) For the purposes of section 35A(4) of the Contributions and Benefits Act a woman’s average weekly amount of specified payments shall, subject to paragraph (2), be determined by dividing by 13 the payments made, or treated in accordance with these Regulations as made, to her or for her benefit –

(a) in the case of a woman to whom paragraph (2) of regulation 5 applies, in the 13 weeks referred to in that paragraph; and

(b) in any other case, in the 13 weeks (whether consecutive or not) falling within the specified period in which such payments are greatest.]

(2) In any case where a woman receives a back-dated pay increase after the end of the period specified in regulation 5 which includes a sum in respect of any week falling within that period, her average weekly amount of specified payments shall be determined as if such sum had been paid in that week.

[F15 (3) Where a woman is normally paid other than weekly, the payments made or treated as made to her or for her benefit for the purposes of paragraph (1) shall be calculated by dividing the payments made to her in any week by the nearest whole number of weeks in the period in respect of which she is paid.]

[F16 (4) Paragraph (5) applies in respect of a week where–

(a) a woman is a furloughed employee;

(b) the woman’s employer has claimed and is in receipt of financial support in respect of the woman’s earnings under the Coronavirus Job Retention Scheme; and;

(c) the woman’s earnings are lower than they would otherwise have been as a result of the woman being a furloughed employee.

(5) Where any of the weeks in the period of 13 weeks referred to in paragraph (1)(a) or (b) is a week to which this paragraph applies, the average weekly amount of the specified payments are to be determined as if for that week she were paid the amount she would have derived from her employment had she not been a furloughed employee.

(6) For the purposes of paragraphs (4) and (5)—

“Coronavirus Job Retention Scheme” (“the Scheme”) means any scheme to provide for payments to be made to employers on a claim made in respect of them incurring costs of employment in respect of furloughed employees arising from the health, social and economic emergency in the United Kingdom resulting from coronavirus and coronavirus disease and contained in such Directions as may be issued from time to time pursuant to section 76 of the Coronavirus Act 2020;

“coronavirus” and “coronavirus disease” have the meanings given in section 1 of that Act.

“furloughed employee” has the meaning given for the purposes of the Scheme.]

Textual Amendments

F14 Reg. 6(1) substituted (6.4.2003) by The Social Security (Maternity Allowance) (Earnings) (Amendment) Regulations (Northern Ireland) 2003 (S.R. 2003/168), regs. 1, 2(3)

F15 Reg. 6(3) added (24.11.2002) by The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 2002 (S.R. 2002/354), regs. 1(1)(a), 6(5)(b) (with reg. 1(2))

F16 Reg. 6(4)-(6) added (25.4.2020) by The Maternity Allowance and Statutory Maternity Pay (Normal Weekly Earnings etc.) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/69), regs. 1, 4 (with reg. 2)

Commencement Information

I5 Reg. 6 in operation at 2.4.2000, see reg. 1(1)

Sealed with the Official Seal of the Department for Social Development on 21st March 2000.

L.S.

John O'Neill

Senior Officer of the

Department for Social Development

Explanatory Note

(This note is not part of the Regulations.)

These Regulations provide for the payments which are or are to be treated as earnings for the purpose of calculating entitlement to State Maternity Allowance.

Regulation 2 specifies payments for women who are employed earners.

Regulation 3 specifies the payments to be treated as made to or for the benefit of a woman who is a self-employed earner.

Regulation 4 provides for the aggregation of payments for the purpose of determining the average weekly amount of specified payments applicable in her case.

Regulation 5 specifies periods for the purposes of sections 35A(4) and (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Contributions and Benefits Act”).

Regulation 6 provides for the determination of the average weekly amount of specified payments for the purposes of section 35A(4) of the Contributions and Benefits Act.

These Regulations are made in consequence of Article 50 of the Welfare Reform and Pensions (Northern Ireland) Order 1999. Article 50 came into operation for the purposes only of the exercise of any power to make regulations on 12th January 2000 and comes into operation for all other purposes on 2nd April 2000 by virtue of Article 2(1)(a) of the Welfare Reform and Pensions (1999 Order) (Commencement No. 1) Order (Northern Ireland) 1999 (S.R. 1999 No. 494 (C. 38)). As these Regulations are made before the end of the period of 6 months from the coming into operation of Article 50 they are accordingly exempt, by virtue of section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8), from reference to the Social Security Advisory Committee.

(1)

1992 c. 7; section 35A was inserted by Article 50(3) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) and section 171(2) was amended by paragraph 28(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671)

(2)

See Article 8(b) of S.R. 1999 No. 481

(3)

S.I. 1999/3147 (N.I. 11)

(4)

See section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)

(5)

Section 35(1) was substituted by Article 50(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999

(6)

1954 c. 33 (N.I.)

(7)

S.I. 1996/1919 (N.I. 16)

(8)

Article 164 was amended by S.R. 1998 No. 386

(9)

Section 147(6) was amended by paragraph 10 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

(10)

Section 160(9) was amended by paragraph 14(2) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999