Part 1Statutory leave and pay

Chapter 1Paternity and adoption

Administration and enforcement: pay

12 Penalties: fraud etc.

1

Where a person fraudulently or negligently—

a

makes any incorrect statement or declaration in connection with establishing entitlement to F9F1... statutory paternity payF11or statutory parental bereavement pay, or

b

provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to F10F1... statutory paternity pay,F12or statutory parental bereavement 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 F5statutory shared parental 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 or F6statutory shared parental pay,

he shall be liable to a penalty not exceeding £3,000.

3

Where an employer fraudulently or negligently makes incorrect payments of F7F2... statutory paternity pay F13or statutory parental bereavement 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 or F4statutory shared parental 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 F8F3... statutory paternity payF14or statutory parental bereavement pay, £300.

6

Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.