Section 112 — Social Security Contributions and Benefits Act 1992: Certain sums to be earnings.

Certain sums to be earnings. 112 1 The Treasury may by regulations made with the concurrence of the Secretary of State provide—

a that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed;

and b that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.

2 In subsection (1) above “ employment protection entitlement ” means—

a any sum, or a prescribed part of any sum, mentioned in subsection (3) below;

and b prescribed amounts which the regulations provide are to be treated as related to any of those sums. 2A Regulations under subsection (2) above shall be made by the Treasury with the concurrence of the Secretary of State.

3 The sums referred to in subsection (2) above are the following—

a a sum payable in respect of arrears of pay in pursuance of an order for reinstatement or re-engagement under the Employment Rights Act 1996 ;

b a sum payable by way of pay in pursuance of an order under that Act or the Trade Union and Labour Relations (Consolidation) Act 1992 for the continuation of a contract of employment;

c a sum payable by way of remuneration in pursuance of a protective award under the Trade Union and Labour Relations (Consolidation) Act 1992 .