Statutory Maternity Pay, Statutory Sick Pay, Statutory Paternity
Pay and Statutory Adoption Pay are earnings for the purposes of
NICs since section 4(1)(a) of the Social Security Contributions and
Benefits Act 1992 directs that all such payments are to be treated
as remuneration derived from employment.
Add any payments of Statutory Maternity Pay, Statutory Sick
Pay, Statutory Paternity Pay and Statutory Adoption Pay to any
other earnings received by the employee in the normal earnings
period and work out NICs on the total. See
NIM08000 for guidance with regard to
earnings periods.
