The Department for Communities has made a Statutory Rule entitled “The Maternity Allowance and Statutory Maternity Pay (Normal Weekly Earnings etc.) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020” (S.R. 2020 No. 69), which comes into operation on 25 April 2020.

The Regulations amend the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 30) and the Social Security (Maternity Allowance) (Earnings) Regulations (Northern Ireland) 2000 (S.R. 2000 No. 104) to prevent an employee from experiencing disadvantage in relation to Statutory Maternity Pay and Maternity Allowance as a result of their being ‘furloughed’ under the Coronavirus Job Retention Scheme.

It modifies the way in which Normal Weekly Earnings are calculated in cases where an employee has been on furlough for all or part of the relevant assessment period. The amendments ensure that an employee’s eligibility for their earnings related rate of Statutory Maternity Pay and Maternity Allowance remains the same as it would have been had they never been furloughed.

Copies of the Rule may be purchased from the Stationery Office at www.tsoshop.co.uk or by contacting TSO Customer Services on 0333 202 5070 or viewed online at www.legislation.gov.uk/nisr.