8 Regulations about paymentU.K.
(1)The Secretary of State may make regulations with respect to the payment by employers of [F1statutory paternity pay,] statutory adoption pay [F2, statutory shared parental pay [F3, statutory parental bereavement pay and statutory neonatal care pay]].
(2)Regulations under subsection (1) may, in particular, include provision—
(a)about the records to be kept by employers in relation to payments of statutory paternity pay and [F4statutory paternity pay,] [F5, statutory shared parental pay [F6, statutory parental bereavement pay and statutory neonatal care pay]], including the length of time for which they are to be retained;
(b)for the production of wages sheets and other documents and records to officers of the Board for the purpose of enabling them to satisfy themselves that [F7statutory paternity pay,] statutory adoption pay [F8, statutory shared parental pay [F9, statutory parental bereavement pay and statutory neonatal care pay]] have been paid and are being paid, in accordance with the regulations, to employees who are entitled to them;
(c)for requiring employers to provide information to employees (in their itemised pay statements or otherwise);
(d)for requiring employers to make returns to the Board containing such particulars with respect to payments of [F10statutory paternity pay,] statutory adoption pay [F11, statutory shared parental pay [F12, statutory parental bereavement pay and statutory neonatal care pay]] as the regulations may provide.
(3)Regulations under subsection (1) must be made with the concurrence of the Board.
Textual Amendments
F1Words in s. 8(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(2)(a); S.I. 2014/1640, art. 7(aa) (with art. 16)
F2Words in s. 8(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F3Words in s. 8(1) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 37; S.I. 2025/41, reg. 2
F4Words in s. 8(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(3)(a)(i); S.I. 2014/1640, art. 7(aa) (with art. 16)
F5Words in s. 8(2)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F6Words in s. 8(2)(a) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 37; S.I. 2025/41, reg. 2
F7Words in s. 8(2)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(3)(b)(i); S.I. 2014/1640, art. 7(aa) (with art. 16)
F8Words in s. 8(2)(b) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F9Words in s. 8(2)(b) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 37; S.I. 2025/41, reg. 2
F10Words in s. 8(2)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(3)(c)(i); S.I. 2014/1640, art. 7(aa) (with art. 16)
F11Words in s. 8(2)(d) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F12Words in s. 8(2)(d) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 37; S.I. 2025/41, reg. 2