If you have become pregnant during the 12 months following the end of the vocational training year, a different calculation for earnings in the test period is undertaken. For each financial year (or part thereof) that a dentist was employed as a vocational trainee, she shall be treated as having gross earnings calculated as follows:
where her contracted hours of employment were 35 or more, her gross earnings will be equivalent to such proportion of the figure listed in Table three as the VT period bears to the test period
for part-time contracts, the gross earnings are calculated as above and decreased by a percentage equivalent to the difference between her contracted hours and 35. The total amount is then added to her remaining gross earnings in the test period.
For instance, a full-time VDP spends 75 per cent of her test period on VT and 25 per cent in practice as an associate. Her gross earnings during the test period in the 2002-03 financial year are:
£116,844 x 75% = £87,633
During the remaining 25 per cent of the test period the dentist earns £25,000. Total gross earnings are therefore £112,633 x 1.03225. That gives maternity payments of
£116,265 x 42.6%/52 = £952.48 per week.
|Table three: Equivalent earnings for periods of vocational training|