{
  "url": "https://openlegislation.uk/social-security-contributions-employment-protection-regulations-1977/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-employment-protection-regulations-1977/regulation-2.json",
  "legislation": "uksi/1977/622",
  "legislation_title": "The Social Security (Contributions) (Employment Protection) Regulations 1977",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-employment-protection-regulations-1977",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Certain sums to be earnings",
  "text": "For the purposes of the Act—\n(a) any such sum as is referred to in section 18(2)(a) or (b) of the Social Security (Miscellaneous Provisions) Act 1977 (certain sums to be earnings for social security purposes) shall be deemed to be earnings payable by the person liable to pay the maternity pay, to the person entitled to receive such sum and to be so payable in respect of the period for which it is paid;\n(b) any such sum as is referred to in section 18(2)(c) to (e) of the said Act shall be deemed to be earnings payable by the person liable to make such payment to the person entitled to receive it and to be so payable in respect of the period to which the order or as the case may be award relates;\n(c) any amount (save where such amount is a payment of earnings from another employment) taken into account for the purpose of calculating the amount payable by way of any such sum as is referred to in sub-paragraph (b) above so as to reduce the amount payable shall be treated as related to such sum and shall be deemed to be earnings payable by and to the persons referred to in the said sub-paragraph (b) and to be so payable in respect of the period referred to in that sub-paragraph;\n(d) any period referred to in this regulation shall, so far as it is not a period of employment, be deemed to be a period of employment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1977/622/regulation/2",
    "retrieved_at": "2026-10-29T20:04:08.657398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}