Part XII Statutory Maternity Pay

163 Recovery of amounts paid by way of statutory maternity pay.

1

Regulations shall make provision—

a

entitling, except in prescribed circumstances, any person who has made a payment of statutory maternity pay to recover F1an 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.

by making one or more deductions from his contributions payments;

b

for the payment, in prescribed circumstances, F2by the Commissioners of Inland Revenue, of sums to persons who are unable so to recover the whole, or any part, of F3amounts which they are entitled to recover by virtue of paragraph (a) above;

c

giving any person who has made a payment of statutory maternity pay F4qualifying for small employers’ relief a right, except in prescribed circumstances, to an amount, determined in such manner as may be prescribed;

d

providing for the recovery, in prescribed circumstances, of the whole or any part of any such amount from contributions payments;

e

for the payment, in prescribed circumstances, F2by the Commissioners of Inland Revenue, of the whole or any part of any such amount.

F51A

For the purposes of this section, a payment of statutory maternity pay which a person is liable to make to a woman qualities 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.

1B

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.

2

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.

3

Regulations under subsection (1) above may, in particular, provide for any deduction made in accordance with the regulations to be disregarded for prescribed purposes.

4

Where, in accordance with any provision of regulations made under this section, 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 statutory provision in relation to primary or secondary Class 1 contributions as having been—

a

paid (on such date as may be determined in accordance with the regulations); and

b

received by the F6Commissioners of Inland Revenue,

towards discharging the employer’s liability in respect of such contributions.

F75

Regulations under any provision of this section shall be made by the Secretary of State