Amendment of the Statutory Maternity Pay (General) Regulations 198612
For regulation 20(2) of the Statutory Maternity Pay (General) Regulations 1986 (meaning of “earnings”)60, substitute—
2
For the purposes of section 171(4) of the Contributions and Benefits Act, the expression “earnings” refers to gross earnings and includes any remuneration or profit derived from a woman’s employment except any payment or amount which is—
a
excluded from the computation of a person’s earnings under regulation 19 or 19B61 of the Social Security (Contributions) Regulations 1979 (payments to be disregarded and payments to directors to be disregarded respectively);
b
a chargeable emolument under section 10A of the Social Security Contributions and Benefits Act 1992, except where, in consequence of such a chargeable emolument being excluded from earnings, a woman would not be entitled to statutory maternity pay.