Regulation 14 Normal weekly earnings of employed earnersF1

Where a claimant’s income consists of earnings from employment as an employed earner, F2except where those earnings arise from employment as a director, his normal weekly earnings from that employment shall, subject to F3paragraphs (3) to (6C), be determined F4by taking account of his earnings from that employment which are received in the assessment period relevant to his case, whether the amount so received was earned in respect of that period or not, and in accordance with the following provisions of this regulation.

A claimant’s assessment period, subject to F5paragraphs (2A) to (6C) , shall be, in respect of a claimant whose pay period is—

Where an F11appropriate officer considers, on the basis of available evidence, that the claimant has elected to work fewer hours than he would otherwise have worked in the whole or part of the assessment period referred to in paragraph (2) with the result that, but for this paragraph, he would secure entitlement or increased entitlement to F12working families' tax credit, the adjudication officer may determine the claimant’s normal weekly earnings by F13taking account of his earnings received during the period equal to, and ending immediately before, the period determined in accordance with paragraph (2), unless the claimant satisfies him that the reason for reducing his hours of work was otherwise than to secure such an entitlement or increased entitlement.

Where during a claimant’s assessment period his earnings are reduced because of his involvement in a trade dispute at his place of employment F14or because of his absence from work by reason of jury service, that assessment period shall be varied in that—

but so that his assessment period remains a period equal in length to the assessment period which would otherwise apply in his case under paragraph (2) but as if the words “consecutive” and “immediately” were omitted from that paragraph on each occasion where they appear.

Where a claimant’s earnings, whether during his assessment period or not, include a bonus or commission which is paid within 52 weeks preceding the week of claim and that bonus or commission is paid separately from his other earnings or is paid in respect of a period longer than the pay period relating to the other earnings with which it is paid, his normal weekly earnings shall be treated as including an amount in respect of that bonus or commission calculated in accordance with regulation 20A (calculation of bonus or commission).

Where at the date of claim—

his normal weekly earnings shall be determined in accordance with paragraph (6).

In a case to which this paragraph applies, the F15the Board shall require the claimant’s employer to furnish him with an estimate of the claimant’s likely earnings for the pay period for which he is or will normally be paid and the claimant’s normal earnings shall be determined by F16taking account of that estimate.

Where at the date of claim—

the Board shall require either or both of them to furnish either evidence of earnings from that employment or, if that is not available, an estimate of likely earnings from that employment for the pay periods for which they will normally be paid, and normal weekly earnings shall be determined by taking account of that evidence or estimate.

Where—

the Board shall require the claimant to furnish them with an estimate of her likely earnings and statutory maternity pay to be contained in that payment, and her normal weekly earnings shall be determined by taking account of that estimate.

Where—

the Board shall require the claimant to furnish them with an estimate of her likely earnings and statutory maternity pay to be contained in the first future payment from her employer in which statutory maternity pay will be paid to her at the lower rate only, and her normal weekly earnings shall be determined by taking account of that estimate.

Where—

the Board shall require the claimant to furnish them with details of her earnings and statutory maternity pay contained in the payment from her employer immediately preceding the date of the claim, and her normal weekly earnings shall be determined accordingly.

For the purposes of this regulation—