Office of Public Sector Information
PART 1 continued CHAPTER 1 continued
(1) The Secretary of State may by regulations make provision enabling an officer of the Board authorised by the Board for the purposes of this section to require persons of a description specified in the regulations to provide, or produce for inspection, within such period as the regulations may require, such information or documents as the officer may reasonably require for the purpose of ascertaining whether statutory paternity pay or statutory adoption pay is or was payable to or in respect of any person.
(2) The descriptions of person which may be specified by regulations under subsection (1) include, in particular—
(a) any person claiming to be entitled to statutory paternity pay or statutory adoption pay,
(b) any person who is, or has been, the spouse or partner of such a person as is mentioned in paragraph (a),
(c) any person who is, or has been, an employer of such a person as is mentioned in paragraph (a),
(d) any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services, and
(e) any person who is a servant or agent of any such person as is specified in paragraphs (a) to (d).
(3) Regulations under subsection (1) must be made with the concurrence of the Board.
(1) Where a person—
(a) fails to produce any document or record, provide any information or make any return, in accordance with regulations under section 8, or
(b) fails to provide any information or document in accordance with regulations under section 10,
he shall be liable to the penalties mentioned in subsection (2) below (subject to subsection (4)).
(2) The penalties are—
(a) a penalty not exceeding £300, and
(b) if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
(3) Where a person fails to keep records in accordance with regulations under section 8Ì, he shall be liable to a penalty not exceeding £3,000.
(4) Subject to subsection (5), no penalty shall be imposed under subsection (2) or (3) at any time after the failure concerned has been remedied.
(5) Subsection (4) does not apply to the imposition of a penalty under subsection (2)(a) in respect of a failure within subsection (1)(a).
(6) Where, in the case of any employee, an employer refuses or repeatedly fails to make payments of statutory paternity pay or statutory adoption pay in accordance with any regulations under section 8, the employer shall be liable to a penalty not exceeding £3,000.
(7) Section 118(2) of the Taxes Management Act 1970 (c. 9) (extra time for compliance etc) shall apply for the purposes of subsections (1), (3) and (6) as it applies for the purposes of that Act.
(8) Schedule 1 to this Act (penalties: procedure and appeals) has effect in relation to penalties under this section.
(1) Where a person fraudulently or negligently—
(a) makes any incorrect statement or declaration in connection with establishing entitlement to statutory paternity pay, or
(b) provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory paternity pay,
he shall be liable to a penalty not exceeding £300.
(2) Where a person fraudulently or negligently—
(a) makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay, or
(b) provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory adoption pay,
he shall be liable to a penalty not exceeding £3,000.
(3) Where an employer fraudulently or negligently makes incorrect payments of statutory paternity pay, he shall be liable to a penalty not exceeding £300.
(4) Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay, he shall be liable to a penalty not exceeding £3,000.
(5) Where an employer fraudulently or negligently—
(a) produces any incorrect document or record, provides any incorrect information or makes any incorrect return, of a kind mentioned in regulations under section 8È, or
(b) receives incorrect payments in pursuance of regulations under section 7,
he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to statutory paternity pay, £300.
(6) Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.
(1) This section applies to information which is held for the purposes of functions relating to statutory paternity pay or statutory adoption pay—
(a) by the Board, or
(b) by a person providing services to the Board, in connection with the provision of those services.
(2) Information to which this section applies may be supplied—
(a) to the Secretary of State or the Department, or
(b) to a person providing services to the Secretary of State or the Department,
for use for the purposes of functions relating to social security, child support or war pensions.
(1) This section applies to information which is held for the purposes of functions relating to statutory paternity pay or statutory adoption pay—
(a) by the Secretary of State or the Department, or
(b) by a person providing services to the Secretary of State or the Department, in connection with the provision of those services.
(2) Information to which this section applies may be supplied—
(a) to the Board, or
(b) to a person providing services to the Board,
for use for the purposes of functions relating to statutory paternity pay or statutory adoption pay.
(1) Information which is held—
(a) by the Board, or
(b) by a person providing services to the Board, in connection with the provision of those services,
for the purposes of any functions specified in any paragraph of subsection (2) below may be used for the purposes of, or for any purposes connected with, the exercise of any functions specified in any other paragraph of that subsection, and may be supplied to any person providing services to the Board for those purposes.
(2) The functions referred to in subsection (1) above are—
(a) the functions of the Board in relation to statutory paternity pay;
(b) their functions in relation to statutory adoption pay; and
(c) their functions in relation to tax, contributions, statutory sick pay, statutory maternity pay or tax credits, or functions under Part 3 of the Pension Schemes Act 1993 (c. 48) (certification of pension scheme, etc.) or Part 3 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) (corresponding provisions for Northern Ireland).
(3) In subsection (2)(c) above, “contributions” means contributions under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4) or Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
In sections 5 to 15—
“the Board” means the Commissioners of Inland Revenue;
“the Department” means the Department for Social Development or the Department for Employment and Learning;
“employer” and “employee” have the same meanings as in Parts 12ZA and 12ZB of the Social Security Contributions and Benefits Act 1992.
(1) Chapter 1 of Part 8 of the Employment Rights Act 1996 (c. 18) (maternity leave) is amended as follows.
(2) In section 71 (ordinary maternity leave), in subsection (4) (rights during and after leave)—
(a) in paragraph (a), after “entitled” there is inserted “, for such purposes and to such extent as may be prescribed,”,
(b) in paragraph (b), after “bound” there is inserted “, for such purposes and to such extent as may be prescribed”, and
(c) for paragraph (c) there is substituted—
“(c) is entitled to return from leave to a job of a prescribed kind.”
(3) In that section, for subsection (7) there is substituted—
“(7) The Secretary of State may make regulations making provision, in relation to the right to return under subsection (4)(c) above, about—
(a) seniority, pension rights and similar rights;
(b) terms and conditions of employment on return.”
(4) In section 73 (additional maternity leave), after subsection (5) there is inserted—
“(5A) In subsection (4)(c), the reference to return from leave includes, where appropriate, a reference to a continuous period of absence attributable partly to additional maternity leave and partly to ordinary maternity leave.”
(5) In section 74 (redundancy and dismissal), in subsection (4) (power to make provision about the right to return from, and for dismissal at the end of, an additional maternity leave period)—
(a) after “section” (where it first appears) there is inserted “71 or”,
(b) in paragraph (a), after “section” there is inserted “71(4)(c) or”, and
(c) in paragraph (b), after “an” there is inserted “ordinary or”.
In section 165(1) of the Social Security Contributions and Benefits Act 1992 (c. 4) (the period for which statutory maternity pay, and, by virtue of section 35(2) of that Act, maternity allowance, is payable), for “18 weeks” there is substituted “26 weeks”.
For section 166 of the Social Security Contributions and Benefits Act 1992 there is substituted—
(1) Statutory maternity pay shall be payable to a woman—
(a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and
(b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.
(2) The earnings-related rate is a weekly rate equivalent to 90 per cent of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.
(3) The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 157(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.”
In section 164 of the Social Security Contributions and Benefits Act 1992 (statutory maternity pay — entitlement and liability to pay)—
(a) in subsection (2)(a), the words “, wholly or partly because of pregnancy or confinement” are omitted;
(b) for subsection (4) there is substituted—
“(4) A woman shall be entitled to payments of statutory maternity pay only if—
(a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and
(b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.”;
(c) in paragraph (e) of subsection (9), for sub-paragraphs (i) to (iii) there is substituted “in such cases as may be prescribed”; and
(d) after that paragraph there is inserted—
“(ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;”.
(1) For section 167 of the Social Security Contributions and Benefits Act 1992 (c. 4) there is substituted—
(1) Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.
(2) Regulations under subsection (1) shall—
(a) make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—
(i) the aggregate of such of those payments as qualify for small employers' relief; and
(ii) an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and
(b) include provision for a person who has made a payment of statutory maternity pay qualifying for small employers' relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—
(i) by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;
(ii) by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or
(iii) by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.
(3) For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers' relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.
(4) For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—
(a) may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and
(b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period—
(i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and
(ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
(5) Regulations under subsection (1) may, in particular, make provision—
(a) for funding in advance as well as in arrear;
(b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;
(c) for the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.
(6) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—
(a) as having been paid (on such date as may be determined in accordance with the regulations), and
(b) as having been received by the Commissioners of Inland Revenue,
towards discharging the employer’s liability in respect of such contributions.
(7) Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.
(8) In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.”
(2) For section 163 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) there is substituted—
(1) Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.
(2) Regulations under subsection (1) shall—
(a) make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—
(i) the aggregate of such of those payments as qualify for small employers' relief; and
(ii) an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and
(b) include provision for a person who has made a payment of statutory maternity pay qualifying for small employers' relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—
(i) by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;
(ii) by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or
(iii) by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.
(3) For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers' relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.
(4) For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—
(a) may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and
(b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period—
(i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and
(ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.
(5) Regulations under subsection (1) may, in particular, make provision—
(a) for funding in advance as well as in arrear;
(b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;
(c) for the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.
(6) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—
(a) as having been paid (on such date as may be determined in accordance with the regulations), and
(b) as having been received by the Commissioners of Inland Revenue,
towards discharging the employer’s liability in respect of such contributions.
(7) Regulations under any provision of this section shall be made by the Secretary of State.
(8) Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.
(9) In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.”
Employment Act 2002