The Jobseeker’s Allowance Regulations (Northern Ireland) 2016

• (3) Paragraph (1) does not apply to a claimant on more than two occasions in any one jobseeking period or, where a jobseeking period exceeds 12 months, in each successive 12 months within that period; and for the purposes of calculating any period of 12 months, the first 12 months in the jobseeking period commences on the first day of the jobseeking period.

• (4) Paragraph (1) does not apply to any person where the first day in respect of which they are unable to work falls within 8 weeks after the day the person ceased to be entitled to statutory sick pay.

• (5) Paragraph (1) does not apply to a claimant who is temporarily absent from Northern Ireland in the circumstances prescribed by regulation 40(5).

• (6) Paragraph (1) does not apply to any person—

• (a) during any period where the person is treated as capable of work or as not having limited capability for work under regulation 46 (extended period of sickness); or

• (b) where the first day in respect of which that person would, apart from this subparagraph, have been treated as capable of work or as not having limited capability for work under this regulation falls immediately after the last day on which the person is so treated under regulation 46.

• (7) For the purposes of calculating the number of occasions under paragraph (3), any occasion to which regulation 46 applies to the claimant is to be disregarded.

Extended periods of sickness

46

• (1) This regulation applies to a person who—

• (a) has been awarded a jobseeker's allowance or is a person to whom any of the circumstances mentioned in Article 8J(2) or (3) or 8K(2) of the Order apply;

• (b) proves to the satisfaction of the Department that they are unable to work on account of some specific disease or disablement (“the initial condition”);

• (c) either—

• (i) declares that they have been unable to work, or expect to be unable to work, on account of the initial condition or any other disease or disablement for more than 2 weeks but not for more than 13 weeks; or

• (ii) is not a person to whom regulation 45(1) (short periods of sickness) applies by virtue of paragraph (3) of that regulation, and declares that he has been unable to work or expects to be unable to work, on account of the initial condition or any other disease or disablement, for 2 weeks or less;

• (d) during the period of their disease or disablement, satisfies the requirements for entitlement to a jobseeker's allowance except those specified in Article 3(2)(f) (capable of work or not having limited capability for work) of the Order; and

• (e) has not stated in writing that for the period of the disease or disablement they propose to claim or have claimed an employment and support allowance or universal credit.

• (2) The evidence which is required for the purposes of paragraph (1)(b) in a case where paragraph (1)(c)(i) applies is—

• (a) evidence of incapacity for work or limited capability for work in accordance with the Social Security (Medical Evidence) Regulations (Northern Ireland) 1976 (which prescribe the form of ... statement or other evidence required in each case) ; and

• (b) any such additional information as the Department may request.

• (3) Subject to paragraph (3A), the evidence which is required for the purposes of paragraph (1)(b) in a case where paragraph (1)(c)(ii) applies is a declaration made by the person in writing in a form approved for the purposes by the Department, that the person has been unfit for work from a date or for a period specified in the declaration.

• (3A) In a case where paragraph (1)(c)(ii) applies, but the period in which the person has been unable to work or expects to be unable to work in fact exceeds 2 weeks, the evidence that is required for the purposes of paragraph (1)(b) is the evidence that is required in a case where paragraph (1)(c)(i) applies.

• (4) Subject to the following paragraphs, a person to whom this regulation applies is to be treated as capable of work or as not having limited capability for work for the continuous period beginning on the first day on which the person is unable to work on account of ...disease or disablement (“the first day” ) and ending on—

• (a) the last such day; or

• (b) if that period would otherwise exceed 13 weeks, the day which is 13 weeks after the first day.

• (5) This regulation does not apply to a person on more than one occasion in any one period of twelve months starting on the first day applying for the purpose of paragraph (4).

• (6) Paragraphs (4) and (5) of regulation 45 apply for the purposes of this regulation as they apply for the purposes of paragraph (1) of regulation 45.

Periods of sickness and persons receiving treatment outside Northern Ireland

47

• (1) A person—

• (a) who has been awarded a jobseeker's allowance, or is a person to whom any of the circumstances mentioned in Article 8J(2) or (3) or 8K(2) of the Order apply;

• (b) who is temporarily absent from Northern Ireland in the circumstances prescribed by regulation 40(5);

• (c) who proves to the satisfaction of the Department that they are unable to work on account of some specific disease or disablement; and

• (d) but for their disease or disablement, would satisfy the requirements for entitlement to a jobseeker's allowance other than those specified in Article 3(2)(f) of the Order (capable of work or not having limited capability for work),

is to be treated during that period of temporary absence abroad as capable of work or as not having limited capability for work, except where that person has stated in writing before that period of temporary absence abroad begins that immediately before the beginning of the period of that temporary absence abroad they have claimed employment and support allowance.

• (2) The evidence which is required for the purposes of paragraph (1)(c) is a declaration made by that person in writing, in a form approved for the purposes by the Department that they are unfit for work from a date or for a period specified in the declaration.

Prescribed amount of earnings

48

The prescribed amount of earnings for the purposes of Article 4(1)(c) of the Order (the contribution-based conditions) is to be calculated by applying the formula—

PART 6 — AMOUNTS OF JOBSEEKER'S ALLOWANCE

Weekly amounts of jobseeker's allowance

49

• (1) In the case of a jobseeker's allowance, the age-related amount applicable to a claimant for the purposes of Article 6(1)(a) of the Order is—

• (a) in the case of a person who has not attained the age of 25, £72.90 per week;

• (b) in the case of a person who has attained the age of 25, £92.05 per week.

• (2) Where the amount of any jobseeker's allowance would, but for this paragraph, include a fraction of one penny, that fraction is to be treated as one penny.

Deductions in respect of earnings

50

The deduction in respect of earnings which falls to be made in accordance with Article 6(1)(b) of the Order is an amount equal to the weekly amount of the claimant's earnings calculated in accordance with Part 7 (earnings).

Payment by way of pensions

51

• (1) The deduction in respect of pension payments, PPF payments or FAS payments which fall to be made in accordance with Article 6(1)(b) of the Order is a sum equal to the amount by which that payment exceeds or, as the case may be, the aggregate of those payments exceed £50 per week.

• (2) Where pension payments, PPF payments or FAS payments first begin to be made to a person for a period starting other than on the first day of a benefit week, the deduction referred to in paragraph (1) has effect from the beginning of that benefit week.

• (3) Where pension payments, PPF payments or FAS payments are already in payment to a person and a change in rate of payment takes effect in a week other than at the beginning of the benefit week, the deduction referred to in paragraph (1) has effect from the first day of that benefit week.

• (4) In determining the amount of any pension payments, PPF payments or FAS payments for the purposes of paragraphs (1) and (5) there are to be disregarded—

• (a) any payments from a personal pension scheme, an occupational pension scheme or a public service pension scheme which are payable to the claimant and which arose in accordance with the terms of such a scheme on the death of a person who was a member of the scheme in question; and

• (b) any PPF payments or FAS payments which—

• (i) are payable to the claimant; and

• (ii) arose on the death of a person who had an entitlement to such payments.

• (5) Where a pension payment, PPF payment or FAS payment, or an aggregate of such payments, as the case may be, is paid to a person for a period other than a week, such payments are to be treated as being made to that person by way of weekly pension payments, weekly PPF payments or weekly FAS payments and the weekly amount is to be determined—

• (a) where payment is made for a year, by dividing the total by 52;

• (b) where payment is made for 3 months, by dividing the total by 13;

• (c) where payment is made for a month, by multiplying the total by 12 and dividing the product by 52;

• (d) where payment is made for 2 or more months, otherwise than for a year or for 3 months, by dividing the total by the number of months, multiplying the result by 12 and dividing the product by 52; or

• (e) in any other case, by dividing the amount of the payment by the number of days in the period for which it is made and multiplying the result by 7.

Minimum amount of a jobseeker's allowance

52

Where the amount of a jobseeker's allowance is less than 10 pence a week that allowance is not payable.

PART 7 — EARNINGS

Rounding of fractions

53

Where any calculation under this Part results in a fraction of a penny that fraction must, if it would be to the claimant's advantage, be treated as a penny, but otherwise it must be disregarded.

Calculation of earnings derived from employed earner's employment

54

• (1) Earnings derived from employment as an employed earner are to be taken into account over a period determined in accordance with the following paragraphs and at a weekly amount determined in accordance with regulation 57 (calculation of weekly amount of earnings).

• (2) Subject to the following provisions of this regulation, the period over which a payment is to be taken into account is to be—

• (a) where the payment is monthly, a period equal to the number of weeks beginning with the date on which the payment is treated as paid under regulation 56 (date on which earnings are treated as paid) and ending with the date immediately before the date on which the next monthly payment would have been so treated as paid whether or not the next monthly payment is actually paid;

• (b) where the payment is in respect of a period which is not monthly, a period equal to the length of the period for which payment is made; or

• (c) in any other case, a period equal to such number of weeks as is equal to the number obtained (see paragraph (13)) by applying the formula—

$$E J + D$where—E is the net earnings;J is the amount of jobseeker's allowance which would be payable had the payment not been made;D is an amount equal to the total of the sums which would fall to be disregarded from that payment under the Schedule to these Regulations (sums to be disregarded in the calculation of earnings), as is appropriate in the claimant's case,$

and that period is to begin on the date on which the payment is treated as paid under regulation 56.

• (3) Earnings derived by a claimant as a member of a reserve force prescribed in Part 1 of Schedule 6 to the Social Security (Contributions) Regulations 2001 in respect of a period of annual continuous training for a maximum of 15 days in any calendar year or in respect of training in the claimant's first year of training as a member of a reserve force for a maximum of 43 days in that year, whether paid to the claimant alone or together with other earnings derived from the same source, are to be taken into account—

• (a) in the case of a period of training which lasts for the number of days listed in column 1 of the Table, over a period of time which is equal to the number of days set out in the corresponding row in column 2 of that Table; or

• (b) in any other case, over a period which is equal to the duration of the training period.

Column 1Period of training in days	Column 2 Period of time over which earnings are to be taken into account in days
8 to 10	7
15 to 17	14
22 to 24	21
29 to 31	28
36 to 38	35
43	42

• (4) The period referred to in paragraph (3) over which earnings are to be taken into account is to begin on the date on which they are treated as paid under regulation 56.

• (5) Where earnings are derived from the same source but are not of the same kind and the periods in respect of which those earnings would, but for this paragraph, fall to be taken into account, overlap wholly or partly—

• (a) those earnings are to be taken into account over a period equal to the aggregate length of those periods; and

• (b) that period is to begin with the earliest date on which any part of those earnings would otherwise be treated as paid under regulation 56.

• (6) In a case to which paragraph (5) applies, earnings falling within regulation 58 (earnings of employed earners) are to be taken into account in the following order of priority—

• (a) earnings normally derived from the employment;

• (b) any compensation payment;

• (c) any holiday pay.

• (7) Where earnings to which regulation 58(1)(b) or (c) applies are paid in respect of part of a day, those earnings are to be taken into account over a period equal to a day.

• (8) Subject to paragraph (9), the period over which a compensation payment is to be taken into account is to be the period beginning on the date on which the payment is treated as paid under regulation 56 and ending—

• (a) subject to sub-paragraph (b), where the person who made the payment represents that it, or part of it, was paid in lieu of notice of termination of employment or on account of the early termination of a contract of employment for a term certain, on the expiry date;

• (b) in a case where the person who made the payment represents that it, or part of it, was paid in lieu of consultation under Article 216 of the Employment Rights (Northern Ireland) Order 1996 , on the latest of—

• (i) the date on which the consultation period under that Article would have ended;

• (ii) in a case where sub-paragraph (a) also applies, the expiry date; or

• (iii) the standard date; or

• (c) in any other case, on the standard date.

• (9) The maximum period over which a compensation payment may be taken into account under paragraph (8) is 52 weeks from the date on which the payment is treated as paid under regulation 56.

• (10) In this regulation—

• “compensation payment” means any payment to which regulation 58(4) applies;

• “the expiry date” means in relation to the termination of a person's employment—the date on which any period of notice (which means the period of notice of termination of employment to which a person is entitled by statute or by contract, whichever is the longer, or, if they are not entitled to such notice, the period of notice which is customary in the employment in question) applicable to the person was due to expire, or would have expired had it not been waived;subject to paragraph (11), where the person who made the payment represents that the period in respect of which that payment is made is longer than the period of notice referred to in paragraph (a), the date on which that longer period is due to expire; orwhere the person had a contract of employment for a term certain, the date on which it was due to expire;

• “the standard date” means the earlier of—the expiry date; andthe last day of the period determined by dividing the amount of the compensation payment by the maximum weekly amount which, on the date on which the payment is treated as paid under regulation 56, is specified in Article 23(1) of the Employment Rights (Northern Ireland) Order 1996 , and treating the result (less any fraction of a whole number) as a number of weeks.

• (11) For the purposes of paragraph (10), if it appears to the Department in a case to which paragraph (b) of the definition of “expiry date” applies that, having regard to the amount of the compensation payment and the level of remuneration normally received by the claimant when they were engaged in the employment in respect of which the compensation payment was made, it is unreasonable to take the payment into account until the date specified in that paragraph (b), the expiry date is to be the date specified in paragraph (a) of that definition.

• (12) For the purposes of this regulation the claimant's earnings are to be calculated in accordance with regulations 58, 59 and 63 (earnings of employed earners, calculation of net earnings of employed earners, notional earnings).

• (13) For the purposes of the number obtained as mentioned in paragraph (2)(c), any fraction is to be treated as a corresponding fraction of a week.

Calculation of earnings of self-employed earners

55

• (1) Except where paragraph (2) applies, where a claimant's income consists of earnings from employment as a self-employed earner the weekly amount of their earnings is to be determined by reference to their average weekly earnings from that employment—

• (a) over a period of one year; or

• (b) where the claimant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period as may, in any particular case, enable the weekly amount of their earnings to be determined more accurately.

• (2) Where the claimant's earnings consist of any items to which paragraph (3) applies, those earnings are to be taken into account over a period equal to such number of weeks as is equal to the number obtained (see paragraph (5)) by applying the formula—

$$E J + D$where—E is the earnings;J is the amount of jobseeker's allowance which would be payable had the payment not been made;D is an amount equal to the total of the sums which would fall to be disregarded from the payment under the Schedule to these Regulations (sums to be disregarded in the calculation of earnings) as is appropriate in the claimant's case.$

• (3) This paragraph applies to—

• (a) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark; or

• (b) any payment in respect of any—

• (i) book registered under the Public Lending Right Scheme 1982 ; or

• (ii) work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982,

where the claimant is the first owner of the copyright, design, patent or trade mark, or an original contributor to the book or work concerned.

• (4) For the purposes of this regulation the claimant's earnings are to be calculated in accordance with regulations 60 to 62.

• (5) For the purposes of the number obtained as mentioned in paragraph (2), any fraction is to be treated as a corresponding fraction of a week.

Date on which earnings are treated as paid

56

A payment of earnings to which regulation 54 (calculation of earnings derived from employed earner's employment) applies is to 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; or

• (b) in any other case, on the first day of the benefit week in which it is due to be paid or the first succeeding benefit week in which it is practicable to take it into account.

Calculation of weekly amount of earnings

57

• (1) For the purposes of regulation 54 (calculation of earnings derived from employed earner's employment), subject to paragraphs (2) to (5), where the period in respect of which a payment of earnings is made—

• (a) does not exceed a week, the weekly amount is to be the amount of that payment;

• (b) exceeds a week, the weekly amount is to be determined—

• (i) in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;

• (ii) in a case where that period is 3 months, by multiplying the amount of the payment by 4 and dividing the product by 52;

• (iii) in a case where that period is a year, by dividing the amount of the payment by 52;

• (iv) in any other case, by multiplying the amount of the payment by 7 and dividing the product by the number equal to the number of days in the period in respect of which it is made.

• (2) Where a payment for a period not exceeding a week is treated under regulation 56(a) (date on which earnings are treated as paid) as paid before the first benefit week and a part is to be taken into account for some days only in that week (“the relevant days”), the amount to be taken into account for the relevant days is to be calculated by multiplying the amount of the payment by the number of relevant days and dividing the product by the number of days in the period in respect of which it is made.

• (3) Where a payment is in respect of a period equal to or in excess of a week and a part is to be taken into account for some days only in a benefit week (“the relevant days”), the amount to be taken into account for the relevant days is, except where paragraph (4) applies, to be calculated by multiplying the amount of the payment by the number of relevant days and dividing the product by the number of days in the period in respect of which it is made.

• (4) Except in the case of a payment which it has not been practicable to treat under regulation 56(b) as paid on the first day of the benefit week in which it is due to be paid, where a payment of income from a particular source is or has been paid regularly and that payment falls to be taken into account in the same benefit week as a payment of the same kind and from the same source, the amount of that income to be taken into account in any one benefit week is not to exceed the weekly amount determined under paragraph (1)(a) or (b), as the case may be, of the payment which under regulation 56(b) is treated as paid first.

• (5) Where the amount of the claimant's earnings fluctuates and has changed more than once, or a claimant's regular pattern of work is such that they do not work every week, paragraphs (1) to (4) may be modified so that the weekly amount of their earnings is determined by reference to their average weekly earnings—

• (a) if there is a recognisable cycle of work, over the period of one complete cycle (including, where the cycle involves periods in which the claimant does no work, those periods but disregarding any other absences);

• (b) in any other case, over a period of 5 weeks or such other period as may, in the particular case, enable the claimant's average weekly earnings to be determined more accurately.

Earnings of employed earners

58

• (1) Subject to paragraphs (2) and (4), “earnings” means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes—

• (a) any bonus or commission;

• (b) any compensation payment;

• (c) any holiday pay except any payable more than 4 weeks after the termination or interruption of employment but this exception does not apply to a person who is, or would be, prevented from being entitled to a jobseeker's allowance by Article 16 of the Order (trade disputes);

• (d) any payment by way of a retainer;

• (e) any payment made by the claimant's employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the claimant's employer in respect of—

• (i) travelling expenses incurred by the claimant between their home and place of employment;

• (ii) expenses incurred by the claimant under arrangements made for the care of a member of their family owing to the claimant's absence from home;

• (f) any payment or award of compensation made under Articles 146(4), 147, 151(3)(a), 163, 166 or 167 of the Employment Rights (Northern Ireland) Order 1996 (the remedies: orders and compensation, the orders, enforcement of order and compensation, interim relief);

• (g) any payment made or remuneration paid under Article 60, 66, 96, 100 or 102 of the Employment Rights (Northern Ireland) Order 1996 (right to guarantee payments, remuneration on suspension on medical or maternity grounds, complaints to employment tribunals) ;

• (h) any award of compensation made under Article 154(1), 156(3), 163 to 167, 217 or 220 of the Employment Rights (Northern Ireland) Order 1996 (compensation for unfair dismissal, interim relief, complaint and protective award, complaint by employee to industrial tribunal) ;

• (i) any payment made under legislation of, or under any scheme operating in, the Republic of Ireland which is analogous to any income to which sub-paragraphs (a) to (h) relate;

• (j) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person's earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001.

• (2) “Earnings” does not include—

• (a) subject to paragraph (3), any payment in kind;

• (b) any periodic sum paid to a claimant on account of the termination of their employment by reason of redundancy;

• (c) any remuneration paid by or on behalf of an employer to the claimant in respect of a period throughout which the claimant is on maternity leave, paternity leave, shared parental leave , parental bereavement leave or adoption leave or is absent from work because they are ill;

• (d) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;

• (e) any occupational pension;

• (f) any redundancy payment within the meaning of Article 170(1) of the Employment Rights (Northern Ireland) Order 1996;

• (g) any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme ;

• (h) any payment in respect of expenses arising out of the claimant's participation as a service user;

• (i) any bounty paid at intervals of at least one year and derived from employment to which paragraph 6 of the Schedule to these Regulations (sums to be disregarded in the calculation of earnings) applies.

• (3) Paragraph (2)(a) does not apply in respect of any non-cash voucher referred to in paragraph (1)(j).

• (4) In this regulation, “compensation payment” means any payment made in respect of the termination of employment other than—

• (a) any remuneration or emolument (whether in money or in kind) which accrued in the period before the termination;

• (b) any holiday pay;

• (c) any payment specified in paragraphs (1)(f), (g) or (h) or (2);

• (d) any refund of contributions to which the person was entitled under an occupational pension scheme.

Calculation of net earnings of employed earners

59

• (1) For the purposes of regulation 54 (calculation of earnings derived from employed earners), the earnings of a claimant derived from employment as an employed earner to be taken into account are to be, subject to paragraph (2), their net earnings.

• (2) There is to be disregarded from a claimant's net earnings, any sum, where applicable, specified in the Schedule to these Regulations.

• (3) For the purposes of paragraph (1) net earnings are to be calculated by taking into account the gross earnings of the claimant from that employment less—

• (a) any amount deducted from those earnings by way of—

• (i) income tax;

• (ii) primary Class 1 contributions payable under the Benefits Act; and

• (b) half of any sum paid by the claimant in respect of a pay period (the period in respect of which a claimant is, or expects to be, normally paid by their employer, being a week, a fortnight, 4 weeks, a month or other longer or shorter period as the case may be) by way of a contribution towards an occupational or personal pension scheme.

• (4) Where the claimant is an employed earner in the Republic of Ireland the amounts to be deducted for income tax and primary Class 1 contributions under this regulation will be such amounts as, in the opinion of the Department, would have been deducted had the claimant been employed in Northern Ireland.

Earnings of self-employed earners

60

• (1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment.

• (2) “Earnings” does not include—

• (a) where a claimant is involved in providing board and lodging accommodation for which a charge is payable, any payment by way of such a charge;

• (b) any payment made to the claimant with whom a person is accommodated by virtue of arrangements made—

• (i) by an authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995 (provision of accommodation and maintenance by an authority for children whom it is looking after) , or

• (ii) by a voluntary organisation under Article 75(1)(a) of the Children (Northern Ireland) Order 1995 (provision of accommodation by voluntary organisations);

• (c) any payment made to the claimant for a person (“the person concerned”), who is not normally a member of the claimant's household but is temporarily in the claimant's care, by—

• (i) an authority but excluding payments of housing benefit made in respect of the person concerned;

• (ii) a voluntary organisation, or

• (iii) the person concerned pursuant to Article 36(7) of the Health and Personal Social Services (Northern Ireland) Order 1972 ;

• (d) any sports award.

• (3) In this regulation—

• “an authority” has the same meaning as in Article 2 of the Children (Northern Ireland) Order 1995.

• “board and lodging accommodation” means—accommodation provided to a person or, if they are a member of a family, to them or any other member of their family, for a charge which is inclusive of—the provision of that accommodation; andat least some cooked or prepared meals which are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of their family) and consumed in that accommodation or associated premises; oraccommodation provided to a person in a hotel, guest house, lodging house or some similar establishment, except accommodation provided by a close relative of theirs or of any other member of their family, or other than on a commercial basis.

Calculation of net profit of self-employed earners

61

• (1) For the purposes of regulation 55 (calculation of earnings of self-employed earners) the earnings of a claimant to be taken into account are—

• (a) in the case of a self-employed earner who is engaged in employment on their own account, the net profit derived from that employment;

• (b) in the case of a self-employed earner whose employment is carried on in partnership, or is that of a share fisherman within the meaning of regulation 67, the claimant's share of the net profit derived from that employment less—

• (i) an amount in respect of income tax and of national insurance contributions payable under the Benefits Act calculated in accordance with regulation 62 (deductions of tax and contributions for self-employed earners); and

• (ii) half of any premium paid in the period that is relevant under regulation 55 in respect of a personal pension scheme.

• (2) There is to be disregarded from a claimant's net profit any sum, where applicable, specified in paragraphs 1 to 11 of the Schedule to these Regulations (sums to be disregarded in the calculation of earnings).

• (3) For the purposes of paragraph (1)(a) the net profit of the employment is, except where paragraph (9) applies, to be calculated by taking into account the earnings of the employment over the period determined under regulation 55 (calculation of earnings of self-employed earners) less—

• (a) subject to paragraphs (5) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment;

• (b) an amount in respect of—

• (i) income tax; and

• (ii) national insurance contributions payable under the Benefits Act, calculated in accordance with regulation 62; and

• (c) half of any premium paid in the period determined under regulation 55 in respect of a personal pension scheme.

• (4) For the purposes of paragraph (1)(b), the net profit of the employment is to be calculated by taking into account the earnings of the employment over the period determined under regulation 55 less, subject to paragraphs (5) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment.

• (5) Subject to paragraph (6), no deduction is to be made under paragraph (3)(a) or (4) in respect of—

• (a) any capital expenditure;

• (b) the depreciation of any capital asset;

• (c) any sum employed or intended to be employed in the setting up or expansion of the employment;

• (d) any loss incurred before the beginning of the period determined under regulation 55;

• (e) the repayment of capital on any loan taken out for the purposes of the employment;

• (f) any expenses incurred in providing business entertainment.

• (6) A deduction is to be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for —

• (a) the replacement in the course of business of equipment or machinery; and

• (b) the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

• (c) the purchase of land under the Northern Ireland Land Act 1925 .

• (7) The Department must not make a deduction under paragraph (3)(a) or (4) in respect of any expenses where the Department is not satisfied that the expense has been incurred or, having regard to the nature of the expense and its amount, that it has been reasonably incurred.

• (8) A deduction under paragraph (3)(a) or (4)—

• (a) must not be made in respect of any sum unless it has been incurred for the purposes of the business;

• (b) must be made in respect of—

• (i) the excess of any Value Added Tax paid over Value Added Tax received in the period determined under regulation 55;

• (ii) any income expended in the repair of an existing asset except to the extent that any sum is payable under an insurance policy for its repair;

• (iii) any payment of interest on a loan taken out for the purposes of the employment.

• (9) Where a claimant is engaged in employment as a child-minder the net profit of the employment is to be one-third of the earnings of that employment, less—

• (a) an amount in respect of—

• (i) income tax; and

• (ii) national insurance contributions payable under the Benefits Act, calculated in accordance with regulation 62; and

• (b) half of any premium paid in the period determined under regulation 55 in respect of a personal pension scheme.

• (10) Notwithstanding regulation 55 and paragraphs (1) to (9), the Department may assess any item of a claimant's income or expenditure over a period other than that determined under regulation 55 provided that the other period may, in the particular case, enable the weekly amount of that item of income or expenditure to be determined more accurately.

• (11) Where a claimant is engaged in employment as a self-employed earner and they are engaged in one or more other employments as a self-employed or employed earner, any loss incurred in any one of their employments is not to be offset against their earnings in any other of their employments.

• (12) Where the claimant is a self-employed earner in the Republic of Ireland the amounts to be deducted for income tax and social security contributions under this regulation will be such amounts as, in the opinion of the Department, would have been deducted had the claimant been employed in Northern Ireland.

Deduction of tax and contributions for self-employed earners

62

• (1) Subject to paragraph (2), the amount to be deducted in respect of income tax under regulation 61(1)(b)(i), (3)(b)(i) or (9)(a)(i) (calculation of net profit of self-employed earners) is to be calculated—

• (a) on the basis of the amount of chargeable income; and

• (b) as if that income were assessable to income tax at the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to their circumstances.

• (2) If the period determined under regulation 55 is less than a year, the earnings to which the basic rate , or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under paragraph (1) are to be calculated on a pro rata basis.

• (3) Subject to paragraph (4), the amount to be deducted in respect of national insurance contributions under regulation 61(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) is to be the total of—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) the amount of Class 4 contributions (if any) which would be payable under section 15 of that Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable at the date of claim on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year in which the date of claim falls.

• (4) If the period determined under regulation 55 is less than a year—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) the limits referred to in paragraph (3)(b) are to be reduced pro rata.

• (5) In this regulation “chargeable income” means—

• (a) except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under regulation 61(3)(a) or, as the case may be, (4);

• (b) in the case of employment as a child minder, one-third of the earnings of that employment.

Notional earnings

63

• (1) Subject to paragraph (2), any earnings which are due to be paid to the claimant but have not been paid to the claimant, are to be treated as possessed by the claimant.

• (2) Paragraph (1) does not apply to any earnings which are due to an employed earner on the termination of their employment by reason of redundancy but which have not been paid to them.

• (3) Where a claimant's earnings are not ascertainable at the time of the determination of the claim or of any revision or supersession, the Department must treat the claimant as possessing such earnings as is reasonable in the circumstances of the case having regard to the number of hours worked and the earnings paid for comparable employment in the area.

• (4) Subject to paragraph (5), where—

• (a) a claimant performs a service for another person; and

• (b) that person makes no payment of earnings or pays less than that paid for a comparable employment in the area,

the Department must treat the claimant as possessing such earnings (if any) as is reasonable for that employment unless the claimant satisfies the Department that the means of that person are insufficient for that person to pay or to pay more for the service.

• (5) Paragraph (4) does not apply—

• (a) to a claimant who is engaged by a charity or voluntary organisation or who is a volunteer if the Department is satisfied in any of those cases that it is reasonable for the claimant to provide those services free of charge;

• (b) to a claimant who is participating in a work placement approved by the Department (or a person providing services to the Department) before the placement starts.

• (6) Where a claimant is treated as possessing any earnings under paragraphs (1) or (2), regulations 54 to 62 apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if it were actual earnings which the claimant does possess.

• (7) Where a claimant is treated as possessing any earnings under paragraphs (3) or (4), regulations 54 to 62 apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if they were actual earnings which the claimant does possess, except that—

• (a) regulation 59(3) (calculation of net earnings of employed earners) does not apply; and

• (b) the claimant's net earnings are to be calculated by taking into account the earnings which the claimant is treated as possessing less the amounts referred to in paragraph (8).

• (8) The amounts mentioned in paragraph (7)(b) are—

• (a) where the period over which the earnings which the claimant is treated as possessing are to be taken into account is—

• (i) a year or more, an amount in respect of income tax equivalent to an amount calculated in accordance with paragraph (11);

• (ii) less than a year, the earnings to which the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this paragraph are to be calculated on a pro rata basis;

• (b) where the weekly amount of the earnings which the claimant is treated as possessing is not less than the lower earnings limit, an amount representing primary Class 1 contributions under the Benefits Act, calculated by applying to those earnings the initial and main primary percentages in accordance with section 8(1)(a) and (b) of that Act ; and

• (c) half of any sum payable by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.

• (9) Paragraphs (1), (3) and (4) do not apply in respect of any amount of earnings derived from employment as an employed earner, arising out of the claimant's participation as a service user.

• (10) In this regulation, “work placement” means practical work experience which is not undertaken in expectation of payment.

• (11) For the purposes of paragraph (8)(a)(i), the amount is calculated by applying to those earnings the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax in the year of assessment less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to the claimant’s circumstances.

• (12) Where the claimant is an employed earner in the Republic of Ireland the amounts to be deducted for income tax and primary Class 1 contributions under this regulation will be such amounts as, in the opinion of the Department, would have been deducted had the claimant been employed in Northern Ireland.

PART 8 — PART WEEKS

Amount of a jobseeker's allowance payable

64

• (1) Subject to the following provisions of this Part, the amount payable by way of a jobseeker's allowance in respect of a part-week is to be calculated by applying the formula—

$$( N × X ) ÷ 7$where—X is the personal rate determined in accordance with Article 6(1) of the Order (amount payable by way of a jobseeker's allowance);N is the number of days in the part-week.$

• (2) In this Part—

• “part-week” means any period of less than a week in respect of which there is an entitlement to a jobseeker's allowance;

• “relevant week” means the period of 7 days determined in accordance with regulation 65.

Relevant week

65

• (1) Where the part-week—

• (a) is the whole period for which a jobseeker's allowance is payable or occurs at the beginning of an award, the relevant week is the period of 7 days ending on the last day of that part-week;

• (b) occurs at the end of an award, the relevant week is the period of 7 days beginning on the first day of the part-week; or

• (c) occurs because a jobseeker's allowance is not payable for any period in accordance with Articles 8J or 8K of the Order (circumstances in which a jobseeker's allowance is not payable), the relevant week is the 7 days ending immediately before the start of the next benefit week to commence for that claimant.

• (2) Where a person has an award of a jobseeker's allowance and their benefit week changes, for the purpose of calculating the amounts of a jobseeker's allowance payable for the part-week beginning on the day after their last complete benefit week before the change and ending immediately before the change, the relevant week is the period of 7 days beginning on the day after the last complete benefit week.

Modification in the calculation of income

66

For the purposes of regulation 64 (amount of jobseeker's allowance payable for part-weeks), a claimant's income is to be calculated in accordance with Part 7 subject to the following changes—

• (a) any income which is due to be paid in the relevant week is to be treated as paid on the first day of that week;

• (b) where the part-week occurs at the end of the claim, any income or any change in the amount of income of the same kind which is first payable within the relevant week but not on any day in the part-week is to be disregarded;

• (c) where the part-week occurs immediately after a period in which a person was treated as engaged in remunerative work under regulation 42 (persons treated as engaged in remunerative work) any earnings which are taken into account for the purposes of determining that period are to be disregarded;

• (d) where only part of the weekly amount of income is taken into account in the relevant week, the balance is to be disregarded.

PART 9 — SHARE FISHERMEN

Interpretation

67

In this Part—

• “fishing boat” means a fishing vessel as defined by section 313 of the Merchant Shipping Act 1995 ;

• “owner” has the same meaning as in the Social Security (Mariners' Benefits) Regulations (Northern Ireland) 1975 ;

• “share fisherman” means any person who—is ordinarily employed in the fishing industry otherwise than under a contract of service, as a master or member of the crew of any fishing boat manned by more than one person, and is remunerated in respect of that employment in whole or in part by a share of the profits or gross earnings of the fishing boat; orhas ordinarily been so employed, but who by reason of age or infirmity permanently ceases to be so employed and becomes ordinarily engaged in employment ashore in Northern Ireland, otherwise than under a contract of service, making or mending any gear relevant to a fishing boat or performing other services ancillary to or in connection with that boat and is remunerated in respect of that employment in whole or in part by a share of the profits or gross earnings of that boat and has not ceased to be ordinarily engaged in such employment.

Special provisions in respect of share fishermen

68

The Order and above provisions of these Regulations have effect in relation to share fishermen subject to the provisions of this Part.

Modifications of Article 4 of the Order

69

• (1) Article 4 of the Order (the contribution-based conditions) applies to share fishermen with the modifications set out in the following provisions of this regulation.

• (2) After “Class 1 contributions” in each place where those words occur there is to be inserted “ or special Class 2 contributions ”.

• (3) In paragraph (4) after the definition of “the relevant benefit year” there is to be inserted the following definition—

(ba) “special Class 2 contributions” means any Class 2 contributions paid by a share fisherman at the rate applicable to share fishermen in accordance with regulation 125(c) of the Social Security (Contributions) Regulations 2001

Modification of Article 2(2) of the Order

70

• (1) The definition of “trade dispute” in Article 2(2) of the Order (interpretation) applies to share fishermen with the effect that the owner (or managing owner if there is more than one owner) of a fishing boat is to be treated as the employer of any share fisherman (other than themselves) ordinarily employed as master or member of the crew of, or making or mending any gear relevant to, or performing other services ancillary to or in connection with, that fishing boat, and any such share fisherman is to be treated as their employee.

• (2) In this regulation “managing owner” means that the owner of any ship or vessel who, where there is more than one such owner, is responsible for the control and management of that ship or vessel.

Additional conditions for payment of a jobseeker's allowance

71

• (1) It is to be an additional condition with respect to the payment of a jobseeker's allowance to a share fisherman in respect of any benefit week, that in respect of any period in that benefit week when they have not worked as a share fisherman, they prove that they have not neglected to avail themselves of a reasonable opportunity of employment as a share fisherman.

• (2) The following provisions apply for the purposes of the application of paragraph (1)—

• (a) work as a share fisherman within the meaning of paragraph (1) includes any of the work specified in sub-paragraph (b) which—

• (i) at the time of its performance is necessary for the safety or reasonable efficiency of the fishing boat, or is likely to become so necessary in the near future; and

• (ii) it is the duty of the share fisherman (whether by agreement, custom, practice or otherwise) to undertake without remuneration other than by way of a share in the profits or gross earnings of the fishing boat,

but any other work done to the fishing boat or its nets or gear is to be disregarded; and

• (b) the work so included by sub-paragraph (a) is any work done to the fishing boat or its nets or gear by way of repairs (including running repairs) or maintenance, or in connection with the laying up of the boat and its nets and gear at the end of a fishing season or their preparation for a season's fishing.

• (3) It is to be a further additional condition with respect to the payment of a jobseeker's allowance to a share fisherman in respect of any benefit week that, where they are master or a member of the crew of a fishing boat of which either the master or any member of the crew is the owner or part owner, they must also prove that in respect of any period in that benefit week when they were not working as a share fisherman, the fishing boat did not put to sea with a view to fishing for the reason that—

• (a) on account of the state of the weather the fishing boat could not reasonably have put to sea with a view to fishing;

• (b) the fishing boat was undergoing repairs or maintenance, not being repairs or maintenance to which paragraph (2) relates;

• (c) there was an absence of fish from any waters in which the fishing boat could reasonably be expected to operate; or

• (d) any other good cause necessitated abstention from fishing.

• (4) In this regulation, “benefit week” in relation to a jobseeker's allowance has the meaning it has in regulation 74 (share fisherman: amount payable).

Remunerative work

72

In determining the number of hours in which a person is engaged in remunerative work for the purposes of establishing entitlement to a jobseeker's allowance, no account is to be taken of any hours in which a person is engaged in work as a share fisherman.

Calculation of earnings

73

• (1) In the calculation of earnings derived from work as a share fisherman for the purposes of establishing entitlement to a jobseeker's allowance, the provisions of Part 7 (earnings) apply subject to paragraphs (2) and (3).

• (2) Regulation 55 (calculation of earnings of self-employed earners) is to be omitted.

• (3) For regulation 61 (calculation of net profit of self-employed earners) there is to be substituted the following regulation—

(61) (1) Earnings derived from work as a share fisherman within the meaning of regulation 67 (interpretation) are to be calculated in accordance with paragraphs (2) to (13). (2) Any such earnings are to be treated as paid in the benefit week in respect of which they are earned. (3) The amount of earnings to be taken into account in respect of any benefit week are to be the claimant's share of the net profit derived from the work as a share fisherman less— (a) an amount in respect of income tax and national insurance contributions under the Benefits Act calculated in accordance with regulation 62 (deduction of tax and contributions for self-employed earners); and (b) half of any premium paid in respect of a personal pension scheme. (4) Subject to paragraph (5), there is to be disregarded from a claimant's share of the weekly net profit— (a) £20; and (b) the amount of any earnings specified in paragraphs 4 and 10 of the Schedule to these Regulations, if applicable. (5) Where a share fisherman has earnings from work other than work as a share fisherman, and an amount is disregarded from those earnings in accordance with paragraph 5, 6 or 7 of the Schedule— (a) if the amount so disregarded is £20, paragraph (4)(a) does not apply; (b) if the amount so disregarded is less than £20, the amount disregarded under paragraph (4)(a) must not exceed the difference between the amount disregarded from those other earnings and £20. (6) For the purposes of paragraph (3), the net profit is to be calculated by taking into account the earnings less, subject to paragraphs (7) to (9), any expenses relevant to that benefit week which were wholly, exclusively and necessarily incurred for the purposes of the employment. (7) Subject to paragraph (8), no deduction is to be made under paragraph (6) in respect of— (a) any capital expenditure; (b) the depreciation of any capital asset; (c) any sum employed or intended to be employed in the setting up or expansion of the employment; (d) the repayment of capital on any loan taken out for the purposes of the employment; (e) any expenses incurred in providing business entertainment. (8) A deduction is to be made under paragraph (6) in respect of the repayment of capital on any loan used for— (a) the replacement in the course of business of equipment or machinery; (b) the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and (c) the purchase of land under the Northern Ireland Land Act 1925 . (9) No reduction is to be made under paragraph (6) in respect of any expenses where the Department is not satisfied that the expense has been incurred or, having regard to the nature of the expense and its amount, that it has been reasonably incurred. (10) A deduction under paragraph (6)— (a) must not be made in respect of any sum unless it has been incurred for the purposes of the business; (b) must be made in respect of— (i) the excess of any Value Added Tax paid over Value Added Tax received in the benefit week; (ii) any expense incurred in the repair of an existing asset except to the extent that any sum is payable under an insurance policy for its repair; (iii) any payment of interest on a loan taken out for the purposes of the employment. (11) Notwithstanding paragraphs (1) to (10) the Department may calculate earnings or expenditure over a period other than the benefit week if the Department considers it is reasonable to do so having regard to all the facts of the case and in particular whether the earnings earned or expenditure incurred in respect of a benefit are unusually high or low. (12) Where the claimant is a share fisherman in the Republic of Ireland the amounts to be deducted for income tax and contributions under this regulation shall be such amounts as, in the opinion of the Department, would have been deducted had the claimant been employed in Northern Ireland. (13) In this regulation “benefit week” has the same meaning as in regulation 74 (share fishermen: amount payable).

• (4) In regulation 62 (deduction of tax and contributions for self-employed earners)—

• (a) in paragraphs (1) and (3), for “regulation 61(1)(b)(i)” there is to be substituted “ regulation 61(3)(a) ”;

• (b) paragraphs (2) and (4) are to be omitted.

• (ba) in paragraph (3) for “Subject to paragraph (4), the” substitute “The”;

• (c) in paragraph (5)(a) for “regulation 61(3)(a) or, as the case may be, (4)” there is to be substituted “ regulation 61(6) ”;

• (d) at the end of the regulation there is to be added the following paragraph—

(6) For the purposes of paragraphs (1) and (3) the earnings to which the basic rate , or the Scottish basic rate, of tax is to be applied and the amount of personal reliefs deductible, ... , and the upper limit of profits and gains referred to in paragraph (3)(b), are to be apportioned pro rata according to the period over which the earnings are assessed in accordance with regulation 61.

Amount payable

74

• (1) The amount payable to a share fisherman by way of a jobseeker's allowance is to be calculated in accordance with regulations 49 to 51 (weekly amounts of jobseeker's allowance, deductions in respect of earnings and payments by way of pensions) and this regulation, and Part 8 (part weeks) does not apply.

• (2) Regulations 49 to 51 apply in respect of share fishermen so that the amount payable is calculated by reference to earnings earned and pension payments received in the benefit week.

• (3) In this regulation “benefit week” means—

• (a) in respect of the week in which the claim is made, the period of 7 days beginning with the date of claim; and

• (b) in respect of any subsequent week, the period of 7 days beginning with the day after the last day of the previous benefit week.

PART 10 — MODIFICATION OF THE ORDER

Modification of contribution conditions for volunteer development workers

75

Article 4 of the Order (the contribution-based conditions) applies with the modifications that after “Class 1 contributions” in each place where they occur there is to be inserted “ or Class 2 contributions under Case G of Part 9 of the Social Security (Contributions) Regulations 2001 ”.

SCHEDULE — Sums to be disregarded in the calculation of earnings

1

• (1) In the case of a claimant who has been engaged in remunerative work as an employed earner or, had the employment been in Northern Ireland, would have been so engaged—

• (a) any earnings, other than items to which sub-paragraph (2) applies, paid or due to be paid from the employment which was terminated before the first day of entitlement to a jobseeker's allowance;

• (b) any earnings, other than a payment of the nature described in sub-paragraph (2)(a) or (b)(ii), paid or due to be paid from the employment which has not been terminated where the claimant is not—

• (i) engaged in remunerative work; or

• (ii) suspended from their employment.

• (2) This sub-paragraph applies to—

• (a) any payment of the nature described in—

• (i) regulation 58(1)(d); or

• (ii) Article 60, 96 or 100 of the Employment Rights (Northern Ireland) Order 1996 (guarantee payments, suspension from work on medical or maternity grounds); and

• (b) any award, sum or payment of the nature described in—

• (i) regulation 58(1)(f) or (h); or

• (ii) Article 66 or 102 of the Employment Rights (Northern Ireland) Order 1996 (guarantee payments and suspension from work: complaints to industrial tribunals),

including any payment made following the settlement of a complaint to an industrial tribunal or of court proceedings.

2

• (1) In the case of a claimant to whom this paragraph applies, any earnings (other than items to which paragraph 1(2) applies) which relate to employment which ceased before the first day of entitlement to a jobseeker's allowance whether or not that employment has been terminated.

• (2) This paragraph—

• (a) applies to a claimant who has been engaged in part-time employment as an employed earner or, had the employment been in Northern Ireland, would have been so engaged;

• (b) does not apply to a claimant who has been suspended from their employment.

3

Any payment to which regulation 58(1)(f) applies—

• (a) which is due to be paid more than 52 weeks after the date of termination of the employment in respect of which the payment is made; or

• (b) which is a compensatory award within the meaning of Article 152(1)(b) of the Employment Rights (Northern Ireland) Order 1996 for so long as such an award remains unpaid and the employer is insolvent within the meaning of Article 228 of that Order .

4

In the case of a claimant who has been engaged in remunerative work or part-time employment as a self-employed earner or, had the employment been in Northern Ireland, would have been so engaged and who has ceased to be so engaged, from the date of the cessation of their employment any earnings derived from that employment except earnings to which regulation 55(2) (royalties etc) applies.

5

In a case to which neither of paragraphs 6 and 7 applies to the claimant, £5.

6

£20 of the total earnings derived from one or more employments as—

• (a) a part-time fire and rescue officer employed by the Northern Ireland Fire and Rescue Service Board under the Fire and Rescue Services (Northern Ireland) Order 2006 ;

• (b) an auxiliary coastguard in respect of coast rescue activities;

• (c) a person engaged part-time in the manning or launching of a lifeboat;

• (d) a member of any reserve force prescribed in Part I of Schedule 6 to the Social Security (Contributions) Regulations 2001;

• (e) a member of the Police Service of Northern Ireland Reserve provided for under section 1 of the Police (Northern Ireland) Act 2000 .

7

Where the claimant is engaged in one or more employments specified in paragraph 6 but their earnings derived from such employments are less than £20 in any week and they are also engaged in any other part-time employment, so much of their earnings from that other employment up to £5 as would not in aggregate with the amount of their earnings disregarded under paragraph 6 exceed £20.

8

Notwithstanding paragraphs 1 to 7 of this Schedule, where 2 or more payments of the same kind and from the same source are to be taken into account in the same benefit week, because it has not been practicable to treat the payments under regulation 56(b) (date on which earnings are treated as paid) as paid on the first day of the benefit week in which they were due to be paid, there is to be disregarded from each payment the sum that would have been disregarded if the payment had been taken into account on the date on which it was due to be paid.

9

Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.

10

Where a payment of earnings is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.

11

Any earnings which are due to be paid before the date of claim and which would otherwise fall to be taken into account in the same benefit week as a payment of the same kind and from the same source.

12

• (1) Where by reason of earnings to which sub-paragraph (2) applies (in aggregate with the claimant's other earnings (if any) calculated in accordance with this Part) the claimant would (apart from this paragraph) have a personal rate of less than 10 pence, the amount of such earnings but only to the extent that that amount exceeds the claimant's personal rate less 10 pence.

• (2) This sub-paragraph applies to earnings, in so far as they exceed the amount disregarded under paragraph 6, derived by the claimant from employment as a member of any reserve force prescribed in Part 1 of Schedule 6 to the Social Security (Contributions) Regulations 2001 in respect of a period of annual continuous training for a maximum of 15 days in any calendar year or in respect of training in the claimant's first year of training as a member of a reserve force for a maximum of 43 days in that year.

• (3) In sub-paragraph (1), “personal rate” means the rate for the claimant calculated as specified in Article 6(1) of the Order.

13

In this Schedule “part-time employment” means employment in which the person is not to be treated as engaged in remunerative work under regulation 42 or 43 (persons treated as engaged, or not engaged, in remunerative work).

Signed

Signed by authority of the Secretary of State for Work and Pensions

Priti Patel — Minister of State, — 2016-05-03

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1992 c. 7; section 167D was inserted by Article 8(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and section 171(5) was amended by paragraph 36 of Schedule 1 and Schedule 2 to Social Security (Incapacity for Work) (Northern Ireland) Order 1994. For the definition of “prescribed”, see section 167G

[^f00002]: 1992 c. 8; section 5(1)(k) was amended by Article 103(5) of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1)), section 5(1A) was inserted by Article 104(3) of the Welfare Reform (Northern Ireland) Order 2015 and section 165(6) was amended by paragraph 86 of Schedule 6 and Schedule 7 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

[^f00003]: S.I. 1995/2705 (N.I. 15); Article 4(1) was amended by paragraph 4 of Schedule 7 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11), Article 4(2A) and (3B) was inserted by section 11(3) and (5) of the Welfare Reform Act (Northern Ireland) 2010 (c. 13 (N.I.)), Article 6(1) was amended by paragraph 2(3) of the Schedule to the Pensions (2004 Act and 2005 Order) (PPF Payments and FAS Payments) (Consequential Provisions) Order (Northern Ireland) 2006 (SR 2006 No 37) and Part 1 of Schedule 12 to the Welfare Reform (Northern Ireland) Order 2015, Article 7(3) was amended by Part 1 of Schedule 12 to the Welfare Reform (Northern Ireland) Order 2015, Articles 8A to 8K were inserted by Article 55(4) of the 2015 Order and Article 36(2) was amended by paragraph 55 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), for the definitions of “prescribed” and “Regulations” see Article 2(2)

[^f00004]: S.I. 2015/2006 (N.I. 1)

[^f00005]: Functions under or for the purposes of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the Social Security Administration (Northern Ireland) Act 1992 and the Jobseeker’s Allowance (Northern Ireland) Order 1995 vested in the Department for Social Development by virtue of Article 8(b) of S.R. 1999 No. 481

[^f00006]: S.R. 2016 No. 216

[^f00007]: Article 16 was amended by paragraph 39 of Schedule 1 to the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16))

[^f00008]: The definition of “pensionable age” was substituted by paragraph 9(a) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^f00009]: Articles 107A and 107B were inserted by Article 3 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)) and amended by paragraphs 32 and 33 of Schedule 1 to the Work and Families (Northern Ireland) Order 2006 (S.I. 2006/1947 (N.I.16))

[^f00010]: Section 64 was amended by Article 63(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph 4 of Schedule 9 to the Welfare Reform (Northern Ireland) Order 2015

[^f00011]: S.I. 1983/686; Articles 14 and 15 were amended by S.I. 2001/420 and Article 16 was amended by S.I. 1984/1675 and S.I. 2001/420

[^f00012]: 2003 c. 1; section 639(2) was inserted by the Finance Act 2005 (c. 7)

[^f00013]: 2007 c. 3; see section 989 of that Act

[^f00014]: S.R. 2016 No. 220

[^f00015]: S.R. 1987 No. 465

[^f00016]: Articles 112A and 112B were inserted by Article 4 of the Employment (Northern Ireland) Order 2002 and amended by paragraphs 34 and 35 of Schedule 1 to the Work and Families (Northern Ireland) Order 2006

[^f00017]: Articles 107E and 107G were inserted by section 2 of the Work and Families Act (Northern Ireland) 2015 (c. 1 (N.I.))

[^f00018]: 1993 c. 39; section 23(2) was amended by S.I. 1996/3095, S.I. 1999/1563 and S.I. 2006/654

[^f00019]: 1950 c.29 (N.I.); section 1 was amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10))

[^f00020]: Section 138 was substituted by section 2(2) of the Child Benefit Act 2005 (c. 6)

[^f00021]: 1954 c. 33 (N.I.)

[^f00022]: 2000 c. 7

[^f00023]: Articles 8B to 8I were inserted by Article 55(4) of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/ 2006 (N.I. 1))

[^f00024]: Articles 8J and 8K were inserted by Article 55(4) of the Welfare Reform (Northern Ireland) Order 2015

[^f00025]: Article 3(2)(b) was amended by Article 50(3) of the Welfare Reform (Northern Ireland) Order 2015

[^f00026]: 1953 c. 18 (N.I.)

[^f00027]: S.I. 1996/1919 (N.I. 16)

[^f00028]: 2002 c. 17; Section 25(3) was amended by paragraph 17 of Schedule 10 to the Health and Social Care Act 2008 (c. 14) and paragraph 10 of Schedule 4 to the Pharmacy Order 2010 (S.I. 2010/231)

[^f00029]: The Northern Ireland Social Care Council was established under section 1 of the Health and Personal Social Services Act (Northern Ireland) 2001 c. 3 (N.I.)

[^f00030]: 2005 c. 15

[^f00031]: S.R. 1976 No. 175

[^f00032]: 1992 c. 53

[^f00033]: 2007 C. 2 (N.I.); section 11J was inserted by Article 63(2) of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I.1))

[^f00034]: S.R. 2016 No. 216

[^f00035]: S.R. 2016 No. 219

[^f00036]: 2001 c. 17 (N.I.); section 5B was inserted by section 19(1) of the Welfare Reform Act (Northern Ireland) 2010 (c. 13 (N.I.)) and section 6 was amended by paragraph 33 of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), section 45(1) and paragraph 14(2) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2 (N.I.)) and paragraph 1 of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2010

[^f00037]: S.I. 2015/621; relevant amending Regulation is S.I. 2015/1724

[^f00038]: 2006 c. 52; section 374 was amended by paragraph 37 of Schedule 22 to the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10)

[^f00040]: S.I. 1995/1980 (N.I. 12)

[^f00041]: 2001 c. 9 (N.I.); the definition of “electronic communication” was amended by paragraph 170 of Schedule 17 to the Communications Act 2003 (c. 21)

[^f00042]: Article 4(2)(b) was amended by section 11(2) of the Welfare Reform Act (Northern Ireland) 2010 (c.13 (N.I.))

[^f00043]: S.R. 1975 No. 113; regulation 9E was added by regulation 2(3) of S.R. 2010 No. 109

[^f00044]: Article 3(2) was amended by paragraph 6(3) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2 (N.I.)) and Article 50(3) of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1))

[^f00045]: 1992 c. 8 (N.I.); section 1(2) was amended by paragraph 15 of Schedule 8 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00046]: Section 1(1A) was inserted by Article 18 of the Social Security Administration (Fraud) (Northern Ireland) Order 1997 (S.I. 1997/1182 (N.I. 11))

[^f00047]: Article 4 was amended by paragraph 102 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), paragraph 4 of Schedule 7 to the Welfare Reform and Pensions (Northern Ireland) Order 1999, paragraph 46 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), section 11(1) to (5) of the Welfare Reform Act (Northern Ireland) 2010 (c. 13 (N.I.)) and paragraph 29 of Schedule 2 and Schedule 12 to Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1))

[^f00048]: 2001 c. 17 (N.I.); section 5B was inserted by section 19(1) of the Welfare Reform Act (Northern Ireland) 2010. Section 6 was amended by paragraph 33 of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)), section 45(1) and paragraph 14(2) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2 (N.I.)) and paragraph 1 of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2010. Section 7 was amended by section 1(5) of and paragraph 2 of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2010. Section 8 was amended by paragraph 34 of Schedule 2 to the State Pension Credit Act (Northern Ireland) 2002, paragraph 14(4) and (5) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 and paragraph 3 of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2010

[^f00049]: Section 25A was inserted by paragraph 5 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and repealed by Article 40(2) of Schedule 3 to the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))

[^f00050]: Section 70 was amended by regulation 2(3) of S.R. 1994 No. 370, Articles 2(2)(a)(iii) and 3 of S.R. 2002 No. 321, regulation 2(3) of S. R. 2011 No. 356 and Article 2(2) of S.I. 2013/3233

[^f00051]: Part XIIA was inserted by Article 7 and amended by Article 8(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)), paragraph 57 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), and Article 58 of and paragraphs 22 and 23 of Schedule 8 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00052]: 2007 c. 2 (N.I.)

[^f00053]: Section 35 was amended by Article 4(a) of the Still-Birth (Definition) (Northern Ireland) Order 1992 (S.I. 1992/1310 (NI 10)), regulation 2 of S.R. 1994 No. 176, Article 63 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), Articles 50(1) and (2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (NI 11)), paragraph 2 of Schedule 1 to the Social Security Act (Northern Ireland) 2002 (c. 10 (N.I.)), paragraph 5 of Schedule 1 to the Work and Families (Northern Ireland) Order 2006 (SI 2006/1947 (NI 16)) and regulation 2(3) of S.R. 2014 No. 102 and section 35B was inserted by regulation 2(5) of S.R. 2014 No. 102

[^f00054]: Section 30C was inserted by Article 5(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and amended by paragraph 37 of Schedule 3 to the Tax Credits Act 2002 (c. 21)

[^f00055]: S.I. 1972/1265 (N.I. 14); Article 5 was amended by Schedule 6 to the Health and Social Security (Northern Ireland) Order 1984 (S.I. 1984/1158 (N.I. 8)), Schedule 5 to the Mental Health (Northern Ireland) Order 1986 (S.I. 1986/595 N.I. 4)) and paragraph 3 of Schedule 1 to the Primary Medical Services (Northern Ireland) Order 2004 (S.I. 2004/311 (N.I. 2))

[^f00056]: Article 14A was inserted by paragraph 2 of Schedule 1 to the Registered Homes (Northern Ireland) Order 1992 (S.I. 1992/3204 (N.I. 20))

[^f00057]: S.1. 1991/194 (N.I. 1); paragraph 13 of Schedule 3 was amended by Schedule 1 to the Health and Personal Social Services (Northern Ireland) Order 1994 (S.I. 1994/429 (N.I. 2)) and sections 32 and 34(3) of and paragraph 1(1)(d) and 1(3) of Schedule 6 to the Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1 (N.I.))

[^f00058]: S.I. 2001/1004

[^f00059]: S.I. 2011/517

[^f00060]: Section 71 was amended by Article 64(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))

[^f00061]: See section 1 of the Charities Act (Northern Ireland) 2008 (c. 12 (N.I.))

[^f00062]: S.I. 2006/1254 (N.I. 9)

[^f00063]: 2000 c. 32 (N.I.)

[^f00064]: Section 167F was inserted by Article 8(1) of the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))

[^f00065]: 1950 c. 29 (N.I.)

[^f00066]: S.I. 1998/1760 (N.I. 14); Article 3 was amended by section 147(3) of the Learning and Skills Act 2000 (c. 21), the Income Tax (Earnings and Pensions) Act 2003 (c. 1), the Finance Act 2003 (c. 14) and Articles 12(2) and (3) and 15 of and the Schedule to the Higher Education (Northern Ireland) Order 2005 (S.I. 2005/1116 (N.I. 5))

[^f00067]: 1998 c. 30; section 22 was amended by section 146(2) of the Learning and Skills Act 2000

[^f00068]: 1980 c. 44. Section 73 was amended by section 73 of the Self-Governing Schools etc (Scotland) Act 1989 (c. 39), section 29 of the Teaching and Higher Education Act 1998 (c. 30) and section 3 of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6)

[^f00069]: S.S.I. 2007/153

[^f00070]: Article 3(2)(f) was substituted by sections 28(1) and paragraph 6(3) of Schedule 3 to the Welfare Reform Act (Northern Ireland) 2007 (c. 2 (N.I.))

[^f00071]: S.R. 1976 No. 175

[^f00072]: Article 6(1) was amended by Part 1 of Schedule 12 to the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1))

[^f00073]: Article 6(1)(b) was amended by paragraph 2(3) of S.R. 2006 No. 37 and paragraph 5 of Schedule 5 and Schedule 12 to the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1))

[^f00074]: S.I. 1996/1919 (N.I. 16); Article 216 was amended by regulation 8 of S.R. 1999 No. 432 and paragraph 16 of Schedule 2 to S.R. 2011 No. 350

[^f00075]: Article 23(1) was amended by paragraph 4(4) of Schedule 2 to the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)), paragraph 2(2) of Schedule 5 to the Employment (Northern Ireland) Order 2003 (S.I. 2003/2902 (N.I. 15)) and Article 3 of and the Schedule to S.R. 2011 No. 30

[^f00076]: The Scheme was initially set out in the Appendix to S.I. 1982/719 and is now set out in Appendix 2 to S.I. 1990/2360