Regulation 12 Regulation 24

At the end of paragraph (1) of regulation 24 (earnings of employed earners), add–

“(k)

the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with regulation 18(22) to (25) of the Social Security (Contributions) Regulations 1979^f1;

(l)

any amount, where a relevant person qualifies for the national minimum wage under section 1 of the National Minimum Wage Act 1998^f2, which under section 17 of that Act that person shall be taken to be entitled to be paid under his contract as additional remuneration in respect of any pay reference period falling within the 52 weeks immediately preceding the application.”.

At the beginning of paragraph (2)(a), insert “Subject to paragraph (3), ”.

After paragraph (2), add:–

“(3)

Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(k).

(4)

In this regulation, “any pay reference period” means the period prescribed by the Secretary of State in regulations made under section 1(4) of the National Minimum Wage Act 1998.”.