Schedule 2 Calculation of earnings

1. 1Interpretation
2. 2Calculation of earnings
3. 3Notional earnings
4. 4Rounding of fractions
5. 5Calculation of earnings of employed earners
6. 6Date on which earnings are treated as paid
7. 7Calculation of weekly amount of earnings
8. 8Earnings of employed earners
9. 9Calculation of net earnings of employed earners
10. 10Calculation of earnings of self-employed earners
11. 11Earnings of self-employed earners
12. 12Calculation of net profit of self-employed earners
13. 13Deduction of tax and contributions for self-employed earners
14. 14Sums to be disregarded in the calculation of earnings and profits
15. 15Care charges to be deducted in the calculation of earnings