
1 

(1) These regulations may be cited as the
Social Security (Contributions) (Employment Protection) Regulations
1977 and shall come into operation on 6th April 1977.
(2) In these regulations, unless the context
otherwise requires—
 “the Act”
means the 
Social Security Act 1975;
 “maternity pay” has the meaning assigned to it by 
section 126(1) of the Employment Protection
Act 1975;and other expressions have the same meanings as in the Act.
(3) The rules for the construction of Acts
of Parliament contained in the 
Interpretation Act 1889 shall apply for the
purposes of the interpretation of these regulations as they apply for the
purposes of the interpretation of any Act of Parliament.
2 
For the purposes of the Act—
(a) any such sum as is referred to in 
section 18(2)(a) or (b)
of the Social Security (Miscellaneous Provisions) Act 1977
 (certain sums to be earnings for social security
purposes) shall be deemed to be earnings payable by the person liable to pay
the maternity pay, to the person entitled to receive such sum and to be so
payable in respect of the period for which it is paid;
(b) any such sum as is referred to in section 18(2)(c) to (e) of the
said Act shall be deemed to be earnings payable by the person liable to make
such payment to the person entitled to receive it and to be so payable in
respect of the period to which the order or as the case may be award relates;

(c) any amount (save where such amount is
a payment of earnings from another employment) taken into account for the
purpose of calculating the amount payable by way of any such sum as is referred
to in sub-paragraph (b)
above so as to reduce the amount payable shall be treated as related to such
sum and shall be deemed to be earnings payable by and to the persons referred
to in the said sub-paragraph (b)
and to be so payable in respect of the period referred to in that sub-paragraph;

(d) any period referred to in this regulation
shall, so far as it is not a period of employment, be deemed to be a period
of employment.
3 
The provisions of sections 42
and 44 of the Employment
Protection Act 1975 (maternity pay rebate and
unreasonable default by employer in paying maternity pay) shall have effect
with the following modifications—
(a) subsection
(1) of section 42 shall apply as if after the
words “so paid” there were the words “and
of the secondary Class 1 contributions paid in respect of that maternity pay”
;
(b) subsection
(1) of section 44 shall apply as if after the
words “not exceeding the amount of maternity pay”
there were the words “and secondary Class 1 contributions”
.
David Ennals
Secretary of State for Social Services
31st March 1977