# The Social Security (Incapacity Benefit — Increases for Dependants) Regulations (Northern Ireland) 1994, Regulation 5: Attribution of earnings


(1) Subject to paragraph (4), for the purposes of section 80(3) and (4) of the Contributions and Benefits Act (beneficiary’s dependent children) and regulation 10, the week to which a person’s earnings are to be attributed shall be determined in accordance with paragraphs (2) to (4).
(2) Earnings derived from employment as an employed earner or as a self-employed earner (determined in accordance with regulations 2 (calculation and estimation of amount of earnings), 3 (payments to be disregarded), 4 (deductions to be made) and 7 (calculation of earnings from boarders or lodgers of certain retirement pensioners and adult dependents of pensioners) of the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1978) which are payable in respect of a period shall be attributed at a weekly amount to a period equal in length to the period in respect of which they are paid beginning with the date on which they are treated as paid under paragraph (3).
(3) A payment of earnings to which paragraph (2) applies shall be treated as paid—
(a) in the case of a payment which is due to be paid before the first benefit week pursuant to the claim, on the date on which it is due to be paid; and
(b) in any other case, on the first day of the benefit week in which it is due to be paid.
(4) This regulation does not apply in any case to which regulation 5 of the Social Security Benefit (Computation of Earnings) Regulations (Northern Ireland) 1978 (calculation of earnings of certain retirement pensioners and adult dependents of pensioners) applies.

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Source: https://www.legislation.gov.uk/nisr/1994/485/regulation/5 (the official version)
Page: https://openlegislation.uk/social-security-incapacity-benefit-increases-for-dependants-regulations-northern-ireland-1994/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.