- Latest available (Revised)
- Original (As enacted)
Employment Act 2002, Section 21 is up to date with all changes known to be in force on or before 27 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
(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.”
Commencement Information
I1S. 21 in force at 6.4.2003 by S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3 (with Sch. 3)
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: