Explanatory note

These Regulations amend the Social Security (Credits) Regulations 1975 (“the principal regulations”).

Regulation 2 amends regulation 9 of the principal regulations which makes provision for credits for unemployment or incapacity for work.

It amends the definition for regulation 9 of “day of incapacity for work” in regulation 9(5) by including a reference to days of incapacity for work for statutory sick pay purposes under sections 1 and 3 of the Social Security and Housing Benefits Act 1982.

It amends regulation 9(8) by making provision for cases in which there are statutory sick pay days to be included in those cases for which a credit must be claimed.

It amends regulation 9(9) which makes provision for credits under regulation 9 to count for the purpose of satisfying the second contribution condition for short term benefits only in specified circumstances by specifying a further circumstance namely where there is entitlement to a credit for any one week in the relevant past tax year in which there was at least one statutory sick pay day for which there would have been entitlement to sickness benefit had all statutory sick pay days in that year been treated for the purposes of the Social Security Act 1975 as days of incapacity for work.