The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606) — Full Text

reg 1Citation, commencement and application Open ↗

(1) These Regulations may be cited as the Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014. (2) They come into force on 1st April 2014. (3) Regulation 2 applies in relation to the payment of maternity allowance in cases where a woman’s expected week of confinement (within the meaning of section 35 of the Social Security Contributions and Benefits Act 1992 ) begins on or after 27th July 2014.

reg 2Amendment of the Social Security Contributions and Benefits Act 1992 Open ↗

(1) The Social Security Contributions and Benefits Act 1992 is amended as follows. (2) In section 21 (contribution conditions), in subsection (1), after “section 35” insert “or 35B”. (3) In section 35 (state maternity allowance)— (a) in the heading, after “allowance” insert “for employed or self-employed earner”; (b) in subsections (1), (2), (3)(a), (3)(b)(i), (3)(b)(ii), (4) and (5), after “a maternity allowance” insert “under this section”; (c) in subsection (7), after “maternity allowance” insert “under this section”. (4) In section 35A (appropriate weekly rate of maternity allowance), in the heading, after “allowance” insert “under section 35”. (5) After section 35A (appropriate weekly rate of maternity allowance) insert— State maternity allowance for participating wife or civil partner of self-employed earner (35B) (1) A woman (W) shall be entitled to a maternity allowance under this section, at the weekly rate given by subsection (3) below, if— (a) W has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement; and (b) for any part of the week in the case of at least 26 of the 66 weeks immediately preceding the expected week of confinement, W has worked with a person (S) who at the time of her doing so— (i) was her spouse or civil partner, and (ii) was engaged in employment as a self-employed earner; and (c) S is liable to pay a Class 2 contribution in respect of the 26 weeks referred to in paragraph (1)(b); and (d) W is not entitled to a maternity allowance under section 35 above, or statutory maternity pay, for the same week in respect of the same pregnancy. (2) In this section— (a) a reference to W working with S is a reference to W participating in the activities engaged in by S as a self-employed earner, performing the same tasks or ancillary tasks, without being employed by S or being in partnership with S; (b) a reference to W ceasing to work with S is a reference to W ceasing to do so either permanently or until after her confinement. (3) The rate of allowance under this section for any particular week is 90 per cent of the amount of the maternity allowance threshold for the tax year in which the week ends. (4) Subject to subsections (10) and (11) below, a maternity allowance under this section shall be payable for the period of 14 weeks (“the 14-week period”) beginning as set out in subsection (5), (6), (7) or (8) below (whichever applies). (5) If W ceases to work with S before the commencement of the 11th week before the expected week of confinement, the 14-week period begins with the commencement of the 11th week before the expected week of confinement. (6) If W ceases to work with S on a day that falls within the period beginning with the commencement of the 11th week before the expected week of confinement and ending with the end of the fifth week before the expected week of confinement, the 14-week period begins immediately after that day. (7) If on a day that falls within the period beginning with the commencement of the fourth week before the expected week of confinement and ending with the date of confinement— (a) W ceases to work with S, or (b) she refrains from working with S wholly or partly because of her pregnancy or confinement, the 14-week period begins immediately after the day on which she ceases or refrains. (8) If none of subsections (5) to (7) above applies, the 14-week period begins immediately after the date of confinement. (9) In relation to maternity allowance under this section, a reference in a provision contained in or made under any enactment to the maternity allowance period shall be read as a reference to the 14-week period. (10) Subsections (4) to (7) of section 35 above have effect for the purposes of this section as they have effect for the purposes of that section (reading references to the maternity allowance period as references to the 14-week period). (11) Regulations under section 35 above may make provision for the purposes of this section corresponding or similar to the provision that may be made by virtue of subsection (3)(a), (b) or (c) of that section.

reg 3Amendment of the Income Tax (Earnings and Pensions) Act 2003 Open ↗

In section 677 of the Income Tax (Earnings and Pensions) Act 2003 ( UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), for the entry for state maternity allowance substitute—

reg 4Amendment of the Welfare Reform Act 2012 Open ↗

In section 127(8)(d) of the Welfare Reform Act 2012 (information-sharing between Secretary of State and HMRC ), after “section 35” insert “or 35B”.

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