122 Duties of employers - statutory sick pay and claims for other benefits.N.I.
(1)Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for—
[(za)universal credit;]
[(a)short-term incapacity benefit;]
(b)a maternity allowance;
[(c)long-term incapacity benefit;]
(d)industrial injuries benefit; . . .
(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(f)an employment and support allowance.]
(2)Regulations under this section shall prescribe—
(a)the kind of information to be furnished in accordance with the regulations;
(b)the person to whom information of the prescribed kind is to be furnished; and
(c)the manner in which, and period within which, it is to be furnished.
(3)The cases are—
(a)where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work;
(b)where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and
(c)where a period of entitlement has not come to an end but, on the assumption that—
(i)the period of incapacity for work in question continues to run for a prescribed period; and
(ii)there is no material change in circumstances,
the period of entitlement will have ended on or before the end of the prescribed period.
(4)Regulations [made with the concurrence of the Inland Revenue]—
(a)may require employers to maintain such records in connection with statutory sick pay as may be prescribed;
(b)may provide for—
(i)any person claiming to be entitled to statutory sick pay; or
(ii)any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act,
to furnish to the Department [or the Inland Revenue (as the regulations may require)], within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c)may require employers who have made payments of statutory sick pay to furnish to the Department [or the Inland Revenue (as the regulations may require)] such documents and information, at such times, as may be prescribed.
[(5)Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.]