Regulation 2 Contributions and remuneration during maternity absence

in paragraph (1), by deleting the words “Subject to regulation C3A,”; and

in paragraph (2), by inserting at the beginning “Unless, in the case of a female employee, regulation C3A applies to her,”.

in paragraph (2), by substituting for the words “equal to” to the end, the following words, “equal to the amount of the contributions which, but for the provisions of regulation C3(1), she would have been required to make under regulation C2 if her remuneration in the employment were an amount equal to the remuneration which she is entitled to receive for the relevant period.”;

in paragraph (3), by substituting for the words “equal to” to the end, the following words “equal to the amount of the contributions which, but for the provisions of regulation C3(1), she would have been required to make under regulation C2 if for the unpaid period her remuneration in the employment were equal to the remuneration she was entitled to receive immediately before the beginning of that period.”; and

in paragraph (6) by adding at the end the following sub–paragraphs—

“(c)

the contributions which an employee would have been required to make under regulation C2 shall, for the purposes of this regulation, be calculated without disregarding any reduction in remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of statutory maternity pay under the Social Security Contributions and Benefits Act 1992^f1; and

(d)

references to “the relevant period” or “the unpaid period” shall not include any period before the day from which the date of the election referred to in paragraph (1)(b) has effect.”.