Explanatory note

These Regulations provide that sums payable under provisions of the Employment Protection Act 1975 and related amounts are deemed to be earnings for the purposes of the Social Security Act 1975. They prescribe the persons by and to whom and the periods in respect of which such earnings are deemed to be payable and provide that those periods are deemed to be periods of employment.

These Regulations provide that sections 42(1) (maternity pay rebate) and 44(1) (unreasonable default by employer in paying maternity pay) of the Employment Protection Act 1975 should be modified so as to include secondary Class 1 contributions in the amounts recoverable under those provisions.