Explanatory note

These Regulations amend the Social Security (Maternity Allowance) (Earnings) Regulations 2000 (“the principal Regulations”) in consequence of section 2 of and Schedule 1 to the National Insurance Contributions Act 2015. The principal Regulations provide for payments which are, or are to be treated as, earnings for the purpose of determining entitlement to maternity allowance under the Social Security Contributions and Benefits Act 1992.

Regulation 2 makes amendments to regulations 1(2) and 3 of the principal Regulations in order to remove references to “certificate of small earnings exception”, as these certificates no longer exist. These certificates have been abolished under provisions in the National Insurance Contributions Act 2015.

An impact assessment has not been prepared for these Regulations. These Regulations are part of a package of legislative measures and the relevant impact assessment is the Tax Information and Impact Note about changes to the collection of Class 2 National Insurance contributions, published on 17 July 2014. A copy can be obtained from Her Majesty’s Revenue and Customs, National Insurance Policy Team, Room 1C/17, 100 Parliament Street, London, SW1A 2BQ.