Regulation 19 Normal weekly earningsI1

excluded from the computation of a person’s earnings under regulation 25 (payments to be disregarded) of, and Schedule 3 to, the Social Security (Contributions) Regulations 2001 or regulation 27 (payments to directors to be disregarded)^f1 of those Regulations (or would have been so excluded had they not been made under the age of 16); or

a chargeable emolument under section 10A (class 1B contributions) of the 1992 Act^f2 except where, in consequence of such a chargeable emolument being excluded from earnings, a person would not be entitled to statutory parental bereavement pay (or where such a payment or amount would have been so excluded and in consequence the person would not have been entitled to statutory parental bereavement pay had they not been aged under the age of 16).

any amount retrospectively treated as earnings by regulations made by virtue of section 4B(2) of the 1992 Act^f3;

any sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the Employment Rights (Northern Ireland) Order 1996;

any sum payable by way of pay in pursuance of an order made under the Employment Rights (Northern Ireland) Order 1996 for the continuation of a contract of employment;

any sum payable by way of remuneration in pursuance of a protective award under Article 217 of the Employment Rights (Northern Ireland ) Order 1996^f4;

any sum payable by way of statutory sick pay, including sums payable in accordance with regulations made under section 147(6) of the 1992 Act^f5;

any sum payable by way of statutory maternity pay;

any sum payable by way of statutory paternity pay;

any sum payable by way of statutory shared parental pay;

any sum payable by way of statutory adoption pay;

any sum payable by way of statutory parental bereavement pay.

for the period of 8 weeks referred to in section 167ZZ9(6)(a) of the 1992 Act, the relevant period is that period of 8 weeks;

for a continuous period of weeks within that period of 8 weeks that ends at the end of that period of 8 weeks, the relevant period is that continuous period of weeks.

a person shall be treated as having earned an amount in respect of any week for which earnings were due, whether or not those earnings were paid during that week or within the relevant period on the normal pay day; and

where earnings are due to be paid on a normal pay day falling after the end of the relevant period but relate to work done or remuneration accrued during that period, those earnings shall be treated as earned in the relevant period.

“day of payment” means a day on which a person is paid;

“normal pay day” means a day on which the terms of a person’s contract of service require the person to be paid, or the practice in that person’s employment is for that person to be paid if any payment is due to them.