(1) Subject to these Regulations, an employment contribution shall be credited to an insured person -

(a) in respect of a day of duly notified incapacity for work or of proven unemployment (other than any such day after an insured person has attained pensionable age) in any contribution year in accordance with sub-article (2),

(b) in respect of any contribution week in which an insured person is in receipt of maternity benefit, health and safety benefit, adoptive benefit, parent's benefit, paternity benefit, carer's benefit, invalidity pension, pre-retirement allowance, carer's allowance and disability allowance,

(c) in respect of any contribution week in which an insured person is in receipt of carer's allowance, jobseeker's allowance payable to a person to whom section 148A of the Act of 2005 applies or one-parent family payment where, immediately prior to claiming such allowance or payment, the insured person was entitled to be credited with employment contributions by virtue of paragraph (a) or (b).

(2) The number of contributions to be credited under sub-article (1)(a) to a person in any contribution year shall be one-sixth of the total number of days of incapacity or of proved unemployment, or of both, as the case may be, in that year.

(3) In calculating the number of contributions to be credited under sub-article (2), a fraction of a whole number shall be rounded up to the next whole number.