The Child Support (Maintenance Assessments and Special Cases) Regulations 1992

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1.—(1) Subject to sub-paragraphs (2) and (3), “earnings" means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes—

(a)any bonus, commission, [F1payment in respect of overtime,] royalty or fee;

[F2(aa)any profit-related pay, whether paid in anticipation of, or following, the calculation of profits;]

(b)any holiday pay except any payable more than 4 weeks after termination of the employment;

(c)any payment by way of a retainer;

[F3(d)any payments made by the parent’s employer in respect of any expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the parent’s employer in respect of—

(i)travelling expenses incurred by that parent between his home and place of employment; and

(ii)expenses incurred by that parent under arrangements made for the care of a member of his family owing to that parent’s absence from home;]

(e)any award of compensation made under section 68(2) or 71(2)(a) of the Employment Protection (Consolidation) Act 1978 M1 (remedies and compensation for unfair dismissal);

(f)any such sum as is referred to in section 112 of the Contributions and Benefits Act (certain sums to be earnings for social security purposes);

(g)any statutory sick pay under Part I of the Social Security and Housing Benefits Act 1982 M2 or statutory maternity pay under Part V of the Social Security Act 1986 M3;

[F4(gg)any statutory paternity pay under Part 12ZA of the Contributions and Benefits Act or any statutory adoption pay under Part 12ZB of that Act[F5,][F6or any statutory shared parental pay under Part 12ZC of that Act]]

(h)any payment in lieu of notice and any compensation in respect of the absence or inadequacy of any such notice but only insofar as such payment or compensation represents loss of income;

(i)any payment relating to a period of less than a year which is made in respect of the performance of duties as—

(i)an auxiliary coastguard in respect of coast rescue activities;

(ii)[F7a part-time fireman in a fire brigade maintained in pursuance of the Fire Services Acts 1947 to 1959;]

[F8(iia)a part-time fire-fighter employed by a fire and rescue authority;]

(iia)[F9a part-time fire-fighter employed by a fire and rescue authority;]

[F10(iib)a part-time fire-fighter employed by [F11the Scottish Fire and Rescue Service];]

(iii)a person engaged part-time in the manning or launching of a lifeboat;

(iv)a member of any territorial or reserve force prescribed in Part I of Schedule 3 to the Social Security (Contributions) Regulations 1979 M4;

(j)any payment made by a local authority to a member of that authority in respect of the performance of his duties as a member, other than any expenses wholly, exclusively and necessarily incurred in the performance of those duties.

(2) Earnings shall not include—

(a)any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment [F12except any such payment which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1) (b) or, as the case may be, regulation 11(1) (b)];

(b)any occupational pension;

(c)any payment where—

(i)the employment in respect of which it was made has ceased; and

(ii)a period of the same length as the period by reference to which it was calculated has expired since that cessation but prior to the effective date;

(d)any advance of earnings or any loan made by an employer to an employee;

(e)any amount received from an employer during a period when the employee has withdrawn his services by reason of a trade dispute;

(f)any payment in kind;

(g)where, in any week or other period which falls within the period by reference to which earnings are calculated, earnings are received both in respect of a previous employment and in respect of a subsequent employment, the earnings in respect of the previous employment.

[F13(h)any tax-exempt allowance made by an employer to an employee [F14except any such allowance which is made in respect of housing costs and those housing costs are included in the calculation of the exempt or protected income of the absent parent under regulation 9(1)(b) or, as the case may be, regulation 11(1)(b)].]

(3) The earnings to be taken into account for the purposes of calculating N and M shall be gross earnings less—

(a)any amount deducted from those earnings by way of—

(i)income tax;

(ii)primary Class 1 contributions under the Contributions and Benefits Act [F15or under the Social Security Contributions and Benefits (Northern Ireland) Act 1992]; and

(b)one half of any sums paid by the parent towards an [F16occupational pension scheme].

[F17(c)one half of any sums paid by the parent towards a personal pension scheme, or, where that scheme is intended partly to provide a capital sum to discharge a mortgage secured upon the parent’s home, 37.5 per centum of any such sums.]

Textual Amendments

F1Words in Sch. 1 para. 1(1)(a) inserted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 54(2)

F2Sch. 1 para. 1(1)(aa) added (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 13(2)(a)

F3Sch. 1 para. 1(1)(d) substituted (7.10.1996) by The Child Support (Miscellaneous Amendments) Regulations 1996 (S.I. 1996/1945), regs. 1(2), 24(2)

F4Sch. 1 para. 1(1)(gg) inserted (16.9.2004) by The Child Support (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/2415), regs. 1(2)(a), 5(2)

F5Sch. 1 para. 1(1)(gg): semicolon substituted for full stop (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 6(a)

F6Words in Sch. 1 para. 1(1)(gg) inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 6(b)

F7Sch. 1 Pt. I paras. 1(1)(i), (ii) revoked (S.) (2.8.2005) by The Fire (Scotland) Act 2005 (Consequential Provisions and Modifications) Order 2005 (S.I. 2005/2060), art. 1(2)(f), Sch. para. 8(a)

F8Sch. 1 Pt. I para. 1(1)(i)(iia) inserted (W.) (25.10.2005) by The Fire and Rescue Services Act 2004 (Consequential Amendments) (Wales) Order 2005 (S.I. 2005/2929), arts. 1(1), 29

F9Sch. 1 para. 1(1)(i)(iia) inserted (E.) (30.12.2004) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2004 (S.I. 2004/3168), arts. 1(1), 28

F10Sch. 1 Pt. I para. 1(1)(i)(iib) inserted (S.) (2.8.2005) by The Fire (Scotland) Act 2005 (Consequential Provisions and Modifications) Order 2005 (S.I. 2005/2060), art. 1(2)(f), Sch. para. 8(b)

F11Words in Sch. 1 para. 1(1)(i)(iib) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 72