These Regulations amend the Social Security (Maternity Allowance) (Earnings) Regulations 2000 (“the principal Regulations”) in consequence of section 2 of and Schedule 1 to the National Insurance Contributions Act 2015. The principal Regulations provide for payments which are, or are to be treated as, earnings for the purpose of determining entitlement to maternity allowance under the Social Security Contributions and Benefits Act 1992.