# The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999, Regulation 12: Amendment of the Statutory Maternity Pay (General) Regulations 1986


For regulation 20(2) of the Statutory Maternity Pay (General) Regulations 1986 (meaning of “earnings”), substitute—
“(2) For the purposes of section 171(4) of the Contributions and Benefits Act, the expression “earnings” refers to gross earnings and includes any remuneration or profit derived from a woman’s employment except any payment or amount which is—
(a) excluded from the computation of a person’s earnings under regulation 19 or 19B of the Social Security (Contributions) Regulations 1979 (payments to be disregarded and payments to directors to be disregarded respectively);
(b) a chargeable emolument under section 10A of the Social Security Contributions and Benefits Act 1992, except where, in consequence of such a chargeable emolument being excluded from earnings, a woman would not be entitled to statutory maternity pay.”.

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Source: https://www.legislation.gov.uk/uksi/1999/567/regulation/12 (the official version)
Page: https://openlegislation.uk/social-security-contributions-statutory-maternity-pay-and-statutory-sick-pay-miscellaneous-amendments-regulations-1999/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.