Social Security Administration (Northern Ireland) Act 1992

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—

(a) a maternity allowance;

(b) [F1 short-term incapacity benefit];

(c) a [F2 long-term incapacity benefit under section 30A], 40 or 41 of the Contributions and Benefits Act; F3 . . .

F3 (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 [F4 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 [F5 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 [F5 or the Inland Revenue (as the regulations may require)] such documents and information, at such times, as may be prescribed.

[F6 (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.]

Textual Amendments

F1 Words in s. 124(1)(b) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. II, para. 49(a); S.R. 1994/450, art. 2, Sch. Pt. IV

F2 Words in s. 124(1)(c) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. II, para. 49(b); S.R. 1994/450, art. 2, Sch. Pt. IV

F3 S. 124(1)(d) and preceding word repealed (3.11.2000 for certain purposes, otherwise 6.4.2001) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV (with art. 75); ; S.R. 2000/332, art. 2(3)-(5) (subject to art. 3 of the said S.R. 2000/332 (as amended by S.R. 2001/114, art. 3 ) and to art. 4 of the said S.R. 2000/332)

F4 Words in s. 124(3) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 30(a); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F5 Words in s. 124(3)(b)(c) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 30(b); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F6 S. 124(4) inserted (1.1.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 10(3), 13; S.I. 2004/1943, art. 3(b)