124 Duties of employers - statutory maternity pay and claims for other benefits.N.I.
(1)Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
[(za)universal credit;]
(a)a maternity allowance;
[(aa)an employment and support allowance;]
(b)[short-term incapacity benefit];
(c)a [long-term incapacity benefit under section 30A], 40 or 41 of the Contributions and Benefits Act; . . .
(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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)Regulations [made with the concurrence of the Inland Revenue]—
(a)may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
(b)may provide for—
(i)any woman claiming to be entitled to statutory maternity pay; or
(ii)any other person who is a party to proceedings arising under Part XII 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 persons who have made payments of statutory maternity 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.
[(4)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 maternity 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.]