The Maternity Allowance and Statutory Maternity Pay Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Social Security Contributions and Benefits Act 1992 so as either to implement requirements of Council Directive 92/85/EEC in relation to allowances to be made to women on maternity leave, or to enable such requirements to be implemented in subordinate legislation made under that Act.

Regulation 2 amends section 35 so as to affect both the conditions of entitlement to maternity allowance and the rate of maternity allowance.

Regulation 3 provides for the maternity pay period, which at present must begin with a week not later than the 6th week before the expected week of confinement, to begin with a week not later than the week following the week in which the woman is actually confined.

Regulation 4 amends section 166 so as to provide that the higher rate of statutory maternity pay must be at least equal to the rate of statutory sick pay and that all women who are entitled to statutory maternity pay receive it at the higher rate for the first six weeks.

Regulation 5 amends section 167 so that employers other than small employers (to be defined by regulations made under that section) will be able to recover only 92 per cent. of payments of statutory maternity pay made by them.

An assessment of the compliance costs for employers of these Regulations has been made and a copy has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 06/17, Adelphi, 1–11 John Adam Street, London WC2N 6HT.