The Social Security (Contributions), Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1999

Contents

1Citation, commencement and interpretation#

(1)These Regulations may be cited as the Social Security (Contributions), Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1999 and shall come into operation on 6th April 1999.

(2)In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 1979.

2Amendment of regulation 18 of the principal Regulations#

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3Amendment of regulation 19 of the principal Regulations#

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4Insertion of Part IIB into the principal Regulations#

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5Amendment of regulation 31 of the principal Regulations#

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6Amendment of regulation 32 of the principal Regulations#

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7Amendment of regulation 46 of the principal Regulations#

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8Amendment of regulation 111 of the principal Regulations#

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9Amendment of regulation 112 of the principal Regulations#

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10Amendment of Schedule 1 to the principal Regulations#

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11Amendment of the Statutory Sick Pay (General) Regulations#

For paragraph (2) of regulation 17 of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 (meaning of “earnings”) there shall be substituted the following paragraph—“2 For the purposes of section 159(2) of the Contributions and Benefits Act, the expression “earnings” refers to gross earnings and includes any remuneration or profit derived from a person’s employment except any payment or amount which is—a excluded from the computation of a person’s earnings under regulation 19 (payments to be disregarded) or 19B (payments to directors to be disregarded) of the Social Security (Contributions) Regulations (Northern Ireland) 1979;b a chargeable emolument under section 10A of the Contributions and Benefits Act (Class 1B contributions), except where, in consequence of such a chargeable emolument being excluded from earnings, a person would not be entitled to statutory sick pay.”

12Amendment of the Statutory Maternity Pay (General) Regulations#

For paragraph (2) of regulation 20 of the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 (meaning of “earnings”) there shall be substituted the following paragraph—“2 For the purposes of section 167(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 (payments to be disregarded) or 19B (payments to directors to be disregarded) of the Social Security (Contributions) Regulations (Northern Ireland) 1979;b a chargeable emolument under section 10A of the Contributions and Benefits Act (Class 1B contributions), except where, in consequence of such a chargeable emolument being excluded from earnings, a woman would not be entitled to statutory maternity pay.”

13Revocations#

The following regulations are hereby revoked—

(a)the Contracting-out (Recovery of Class 1 Contributions) Regulations (Northern Ireland) 1982;

(b)regulations 2(c), 5(a) and 10(2), (6) and (10) of the Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1992;

(c)regulation 3(10) of the Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1992;

(d)regulations 4(3)(b) and 5(3)(b) of the Social Security (Miscellaneous Provisions) (Amendment No. 3) Regulations (Northern Ireland) 1992;

(e)regulation 7(4)(c) of the Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1996;

(f)the Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1998;

(g)regulation 2(a), (b) and (d) of the Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1998.

Contains public sector information licensed under the Open Government Licence v3.0.