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In force since 2026-07-09, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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A person who is responsible for one or more children or qualifying young persons in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “child benefit”) for that week in respect of the child or qualifying young person, or each of the children or qualifying young persons, for whom he is responsible.
Propose a change(1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16. (2) In this Part of this Act “qualifying young person” means a person, other than a child, who — (a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and (b) satisfies conditions so prescribed.
Propose a change(1) For the purposes of this Part of this Act a person shall be treated as responsible for a child or qualifying young person in any week if— (a) he has the child or qualifying young person living with him in that week; or (b) he is contributing to the cost of providing for the child or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week. (2) Where a person has had a child or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below. (3) Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the fact that the child or qualifying young person is— (a) receiving education or training of a description prescribed by regulations made by the Treasury; (b) undergoing medical or other treatment as an in-patient in a hospital or similar institution; or (c) ... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under Article 15 or 36 of the Health and Personal Social Services (Northern Ireland) Order 1972 or under the Children (Northern Ireland) Order 1995. (4) The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect of him. (5) Regulations may prescribe the circumstances in which a person is or is not to be treated— (a) as contributing to the cost of providing for a child or qualifying young person as required by subsection (1)(b) above; or (b) as regularly incurring expenditure in respect of a child or qualifying young person as required by subsection (4) above; and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses or civil partners residing together is to be treated as made or incurred by the other.
Propose a change(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Schedule 9 to this Act shall have effect for excluding entitlement to child benefit ... (3) Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.
Propose a change(1) Child benefit shall be payable by the Department at such weekly rate as may be prescribed. (2) Different rates may be prescribed in relation to different cases, whether by reference to the age of the child or qualifying young person in respect of whom the benefit is payable or otherwise. (3) The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Department may by order specify. (4) No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change(1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week. (2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was— (a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or (b) a member of a cohabiting couple, that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death. (3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then). (4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6). (5) In this section— “civil partnership” means two people ... who are civil partners of each other and are neither— separated under a court order, nor separated in circumstances in which the separation is likely to be permanent, “cohabiting couple” means two people who are not married to, or civil partners of, each other but are living together as if spouses of each other; “married couple” means a man and a woman who are married to each other and are neither— separated under a court order, nor separated in circumstances in which the separation is likely to be permanent, and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change(1) No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Northern Ireland in that week. (2) No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week. (3) Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Northern Ireland.
Propose a change(1) In this Part of this Act— “prescribed” means prescribed by regulations; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “voluntary organisation” means any association carrying on or proposing to carry on any activities otherwise than for the purpose of gain by the association or by individual members of the association; “week” means a period of 7 days beginning with a Monday. (2) Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week. (3) References in this Part of this Act to a parent, father or mother of a child or qualifying young person shall be construed— (a) as including references to the natural parent, father or mother of an illegitimate child; (b) as including references to a step-parent, step-father or step-mother. (4) Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together. (5) Regulations may make provision as to the circumstances in which a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage. (6) Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Department thinks fit— (a) of any provision of this Part of this Act; or (b) of any provision of the Administration Act relating to child benefit.
Propose a change(1) Any person who in any year— (a) is present or ordinarily resident in the United Kingdom , an EEA state or Switzerland at any time during the relevant week; and (b) is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period, shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year. (2) Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if— (a) both members have attained pensionable age not later than the end of the relevant week; and (b) the other member satisfies the condition mentioned in subsection (1)(a) above; and (c) either— (i) he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or (ii) the only qualifying benefit to which he is entitled is state pension credit. (2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517). (2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”. (3) A payment under subsection (1) or (2) above— (a) is to be made by the Department; and (b) is to be of £10 or such larger sum as the Department may by order specify. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) Only one sum shall be payable in respect of any person.
Propose a change(1) For the purposes of section 144 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom. (2) A person shall be treated for the purposes of section 144(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled— (a) in the case of a qualifying benefit other than state pension credit, but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds; (b) in the case of state pension credit, but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to state pension credit. (3) A person shall be treated for the purposes of section 144(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled— (a) but for the fact that he or the other member is entitled to receive some other payment out of public funds; (b) but for the operation of any provision of ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period. (4) For the purposes of section 144 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained pensionable age. (5) A sum payable under section 144 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising. (6) A payment and the right to receive a payment— (a) under section 144 above or any enactment corresponding to it in Great Britain; or (b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section, shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.
Propose a change(1) In this Part of this Act “qualifying benefit” means— (a) a retirement pension; (b) long-term incapacity benefit; (ba) a qualifying employment and support allowance; (bb) personal independence payment under Part 5 of the Welfare Reform (Northern Ireland) Order 2015; (zc) armed forces independence payment; (c) a widowed mother’s allowance , widowed parent’s allowance or widow’s pension; (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (e) a carer’s allowance; (f) industrial death benefit; (g) an attendance allowance; (h) an unemployability supplement or allowance; (i) a war disablement pension; (j) a war widow’s pension; (k) state pension credit. (l) a mobility supplement (2) In this Part of this Act— “armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517); “attendance allowance” means— an attendance allowance; a disability living allowance; an increase of disablement pension under section 104 or 105 above; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme; an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement; “mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension; “pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995; “the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act (Northern Ireland) 2002)— in the case of a woman, pensionable age; or in the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man; “qualifying employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act (Northern Ireland) 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component; “retirement pension” means— a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015, a retirement pension under this Act, or graduated retirement benefit. “state pension credit” means state pension credit under the State Pension Credit Act (Northern Ireland) 2002; “unemployability supplement or allowance” means— an unemployability supplement payable under Part I of Schedule 7 to this Act; or any corresponding allowance payable— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003 ; under the Personal Injuries (Emergency Provisions) Act 1939; ... by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “war disablement pension” means— any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980; without prejudice to paragraph (a) of this definition, any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies; “war widow’s pension” means any widow’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003; and each of the following expressions, namely “attendance allowance”, “unemployability supplement or allowance”, “war disablement pension” and “war widow’s pension”, includes any payment which the Department accepts as being analogous to it. (3) In this Part of this Act, “couple” has the meaning given by section 133(1) above. (4) In this Part of this Act “the relevant week”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Department.
Propose a change(1) Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 149 and 150 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “statutory sick pay”) in respect of that day. (2) Any agreement shall be void to the extent that it purports— (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or (b) to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act. (3) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer— (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period. (4) For the purposes of this Part of this Act a day of incapacity for work in relation to a contract of service means a day on which the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract. (4A) Regulations under subsection (4) may make provision about whether an employee is deemed to be incapable (as referred to in that subsection) in relation to severe acute respiratory syndrome coronavirus 2 by reference to guidance or any other document published by the Regional Agency for Public Health and Social Well-being, Public Health England, NHS National Services Scotland, the Public Health Wales National Health Service Trust or any other person specified in the regulations as that guidance or other document is amended from time to time. (5) In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service. (6) Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the Commissioners of Inland Revenue. (7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue
Propose a change(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In this Part of this Act “period of incapacity for work” means a period of one day which is, or of two or more consecutive days each of which is, a day of incapacity for work in relation to the contract of service in question. (3) Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work. (4) The Department may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above. (5) No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section. (6) A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that— (a) it falls before the making of the contract or after the contract expires or is brought to an end; or (b) it is not a day on which the employee concerned would be required by that contract to be available for work.
Propose a change(1) The first condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement. (2) For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs— (a) the termination of that period of incapacity for work; (b) the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 151 below); (c) the day on which the employee’s contract of service with the employer concerned expires or is brought to an end; (d) in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period. (3) Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work. (4) A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his. (5) The Department may by regulations— (a) specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and (b) direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay. (6) Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above. (7) In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day. (8) In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 148(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods. (9) In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability. (10) Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay. (11) Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement. (12) In this section— “confinement” is to be construed in accordance with section 167(1) below; “disqualifying period” means— in relation to a woman entitled to statutory maternity pay, the maternity pay period; and in relation to a woman entitled to maternity allowance, the maternity allowance period; “maternity allowance period” has the meaning assigned to it by section 35(2) above, and “maternity pay period” has the meaning assigned to it by section 161(1) below.
Propose a change(1) The second condition is that the day in question is a qualifying day. (2) The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations. (3) In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day. (4) A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.
Propose a change(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement. (3) The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit. (4) The entitlement limit is an amount equal to 28 times the weekly rate applicable in accordance with section 153 below. (5) Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.
Propose a change(1) Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer. (2) An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “day in question”) shall be entitled to withhold payment of that amount if— (a) the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Where an employer withholds any amount of statutory sick pay under this section— (a) the period of entitlement in question shall not be affected; and (b) for the purposes of calculating his maximum entitlement in accordance with section 151 above the employee shall not be taken to have become entitled to the amount so withheld.
Propose a change(1) The weekly rate of statutory sick pay that an employer must pay to an employee is the lower of— (a) £123.25, and (b) 80% of the employee’s normal weekly earnings. (2) The Department may by order— (a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and (b) make such consequential amendments as appear to the Department to be required of any provision contained in this Part of this Act. (3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.
Propose a change(1) The Secretary of State may by order provide for the recovery by employers, in accordance with the order, of the amount (if any) by which their payments of, or liability incurred for, statutory sick pay in any period exceeds the specified percentage of the amount of their liability for contributions payments in respect of the corresponding period. (2) An order under subsection (1) above may include provision— (a) as to the periods by reference to which the calculation referred to above is to be made, (b) for amounts which would otherwise be recoverable but which do not exceed the specified minimum for recovery not to be recoverable, (c) for the rounding up or down of any fraction of a pound which would otherwise result from a calculation made in accordance with the order, and (d) for any deduction from contributions payments made in accordance with the order to be disregarded for such purposes as may be specified, and may repeal sections 154 and 155 above and make any amendments of other statutory provisions which are consequential on the repeal of those sections. (3) In this section— “contributions payments” means payments which a person is required by or under any statutory provision to make in discharge of any liability of his as an employer in respect of primary or secondary Class 1 contributions; and “specified” means specified in or determined in accordance with an order under subsection (1). (4) The Secretary of State may by regulations make such transitional and consequential provision, and such savings, as it considers necessary or expedient for or in connection with the coming into operation of any order under subsection (1) above.
Propose a change. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a changeSchedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.
Propose a change(1) Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown. (2) The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such. (3) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State with the concurrence of the Treasury, being establishments and organisations in which persons serve under the control of the Defence Council.
Propose a change(1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be— (a) employed on board any ship, vessel, hovercraft or aircraft; or (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances. (2) Regulations under subsection (1) above may in particular provide— (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply; (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply; (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland; (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations.
Propose a change(1) In this Part of this Act— “contract of service” (except in paragraph (a) of the definition below of “employee”) includes any arrangement providing for the terms of appointment of an employee; “employee” means a person who is— gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes; “employer”, in relation to an employee and a contract of service of his, means a person who— under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract; or would be liable to pay such contributions but for— the condition in section 6(1)(b); or the employee being under the age of 16; “period of entitlement” has the meaning given by section 149 above; “period of incapacity for work” has the meaning given by section 148 above; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “prescribed” means prescribed by regulations; “qualifying day” has the meaning given by section 150 above; “week” means any period of 7 days. (2) For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question. (3) For the purposes of subsection (2) above, the expressions “earnings” and “relevant period” shall have the meaning given to them by regulations. (4) In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations. (5) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed— (a) two or more employers are to be treated as one; (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one. (6) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe— (a) the conditions that must be satisfied if a person is to be entitled to make such an election; (b) the manner in which, and the time within which, such an election is to be made; (c) the persons to whom, and the manner in which, notice of such an election is to be given; (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it; (e) the time for which such an election is to have effect; (f) which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract; and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act. (7) Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.
Propose a change(1) Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “statutory maternity pay”. (2) The conditions mentioned in subsection (1) above are— (a) that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him . . . ; (b) that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and (c) that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement. (3) The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above. (4) A woman shall be entitled to payments of statutory maternity pay only if— (a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable. (5) The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests. (6) Any agreement shall be void to the extent that it purports— (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act. (7) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer— (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period. (8) Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay. (9) The Department may by regulations— (a) specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week; (b) specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability of the Commissioners of Inland Revenue; (c) specify in what circumstances employment is to be treated as continuous for the purposes of this Part of this Act; (d) provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where— (i) she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and (ii) those contracts were not continuous; (e) provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modificationsin such cases as may be prescribed (ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed; (f) provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and (g) provide that— (i) the amount of a woman’s earnings for any period, or (ii) the amount of her earnings to be treated as comprised in any payment made to her or for her benefit, shall be calculated or estimated in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings. (10) The provisions mentioned in subsection (9)(e) above are— (a) subsection (2)(a) and (b) above; and (b) section 162(1) and (2) . . . below. (11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.
Propose a change(1) Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the maternity pay period”) of a duration not exceeding 52 weeks. (2) Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement. (3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined. (3A) Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions. (3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time— (a) after a prescribed period beginning with the day on which the woman is confined; and (b) when at least a prescribed part of the maternity pay period remains unexpired. (3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to— (a) the end of the woman's entitlement to maternity leave; (b) the doing of work by the woman; (c) the taking of prescribed steps by the woman or another person as regards leave under Article 107E of the Employment Rights Order in respect of the child; (d) the taking of prescribed steps by the woman or another person as regards statutory shared parental pay in respect of the child. (3D) Regulations may provide for a reduction in the duration of the maternity pay period as it applies to a woman to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions. (4) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him. (5) It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist. (6) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman in respect of any week after she has been confined and during any part of which she works for any employer who is not liable to pay her statutory maternity pay. (7) Regulations may provide that this section shall have effect subject to prescribed modifications in relation— (a) to cases in which a woman has been confined before the 11th week before the expected week of confinement; and (b) to cases in which— (i) a woman is confined at any after the end of the week immediately preceding the 11th week, before the expected week of confinement; and (ii) the maternity pay period has not then commenced for her. (8) In subsections (1), (4) and (6) “week” means a period of 7 days beginning with the day of the week on which the maternity pay period begins.
Propose a change(1) Statutory maternity pay shall be payable to a woman— (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period. (1A) In subsection (1) “week” means any period of 7 days. (2) The earnings-related rate is a weekly rate equivalent to 90 per cent. of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement. (3) The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates. (4) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory maternity pay, the amount payable by way of statutory maternity pay for any day shall be taken as one seventh of the weekly rate.
Propose a change(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.
Propose a changeSchedule 13 to this Act has effect with respect to the relationship between statutory maternity pay and certain benefits and payments.
Propose a changeThe provisions of this Part of this Act apply in relation to women employed by or under the Crown as they apply in relation to women employed otherwise than by or under the Crown.
Propose a change(1) The Department may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as the Department thinks proper in their application to any person who is, has been or is to be— (a) employed on board any ship, vessel, hovercraft or aircraft; (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or (c) in prescribed employment in connection with continental shelf operations. (2) Regulations under subsection (1) above may in particular provide— (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply; (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply; (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Northern Ireland; (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory other than Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations. (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section.
Propose a change(1) In this Part of this Act— “confinement” means— labour resulting in the issue of a living child, or labour after 24 weeks of pregnancy resulting in the issue of a child whether alive or dead, and “confined” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them; “dismissed” is to be construed in accordance with Part XI of the Employment Rights (Northern Ireland) Order 1996; “employee”means a woman who is— gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . but subject to regulations made with the concurrence of the Commissioners of Her Majesty’s Revenue and Customs which may provide for cases where any such woman is not to be treated as an employee for the purposes of this Part of this Act and for cases where a woman who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes; “employer”, in relation to a woman who is an employee, means a person who— under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; or would be liable to pay such contributions but for— the condition in section 6(1)(b); or the employee being under the age of 16; “maternity pay period” has the meaning assigned to it by section 161(1) above; “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly; “prescribed” means specified in or determined in accordance with regulations; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1A) In this Part, except section 161(1), (4) and (6), section 162(1) and paragraph 3(2) of Schedule 13, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of case. (2) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed— (a) two or more employers are to be treated as one; (b) two or more contracts of service in respect of which the same woman is an employee are to be treated as one. (3) Where, in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a woman’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling her to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe— (a) the conditions that must be satisfied if a woman is to be entitled to make such an election; (b) the manner in which, and the time within which, such an election is to be made; (c) the persons to whom, and the manner in which, notice of such an election is to be given; (d) the information which a woman who makes such an election is to provide, and the persons to whom, and the time within which, she is to provide it; (e) the time for which such an election is to have effect; (f) which one of the woman’s employers under the two or more contracts is to be regarded for the purposes of statutory maternity pay as her employer under the one contract; and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act. (4) For the purposes of this Part of this Act a woman’s normal weekly earnings shall, subject to subsection (6) below, be taken to be the average weekly earnings which in the relevant period have been paid to her or paid for her benefit under the contract of service with the employer in question. (5) For the purposes of subsection (4) above “earnings” and “relevant period” shall have the meanings given to them by regulations. (6) In such cases as may be prescribed a woman’s normal weekly earnings shall be calculated in accordance with regulations. (7) Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.
Propose a change(1) Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory paternity pay”. (2) The conditions are— (a) that he satisfies prescribed conditions— (i) as to relationship with a newborn child, and (ii) as to relationship with the child’s mother; (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week; (c) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and (d) that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is born. (3) The references in subsection (2) above to the relevant week are to the week immediately preceding the 14th week before the expected week of the child’s birth. (4) A person’s entitlement to statutory paternity pay under this section shall not be affected by the birth, or expected birth, of more than one child as a result of the same pregnancy. (5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.
Propose a change(1) Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory paternity pay”. (2) The conditions are— (a) that he satisfies prescribed conditions— (i) as to relationship with a child who is placed for adoption, under the law of any part of the United Kingdom, and (ii) as to relationship with a person with whom the child is so placed for adoption; (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week; (c) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; (d) that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is placed for adoption; and (e) where he is a person with whom the child is placed for adoption, that he has elected to receive statutory paternity pay. (3) The references in subsection (2) above to the relevant week are to the week in which the adopter is notified of being matched with the child for the purposes of adoption. (4) A person may not elect to receive statutory paternity pay if he has elected in accordance with section 167ZL below to receive statutory adoption pay. (5) Regulations may make provision about elections for the purposes of subsection (2)(e) above. (6) A person’s entitlement to statutory paternity pay under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement. (7) In this section, “adopter”, in relation to a person who satisfies the condition under subsection (2)(a)(ii) above, means the person by reference to whom he satisfies that condition.
Propose a change(1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter. (2) The circumstances are that— (a) the authority— (i) is considering adoption for the child, or (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and (b) such conditions as may be prescribed are satisfied. (3) Section 167ZB has effect as if the following references or definitions were such references or definitions as may be prescribed— (a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom, (b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption, (c) the reference in subsection (6) to placement for adoption, (d) the definition of “adopter” in subsection (7). (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory paternity pay in connection with the placement of a child as mentioned in those subsections, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption. (5) In this section— “approved foster parent” means a person approved as a foster parent by the authority under regulation 3 of the Foster Placement (Children) Regulations (Northern Ireland) 1996, “approved prospective adopter” means a person considered by the authority by virtue of the Adoption Agencies Regulations (Northern Ireland) 1989 to be a person suitable to adopt a child, “authority” has the same meaning as in the Children (Northern Ireland) Order 1995 (see Article 2(2) and (3) of the Order), “child who is looked after by an authority” has the same meaning as in that Order (see Articles 2(7)(b) and 25 of the Order). (6) The Department may by order amend the definition of, or substitute another definition for the definition of, “approved foster parent” or “approved prospective adopter” for the time being contained in subsection (5), in consequence of any modification or replacement of the regulations referred to in the definition.
Propose a change(1) A person shall be entitled to payments of statutory paternity pay in respect of any period only if he gives the person who will be liable to pay it notice of the week or weeks in respect of which he expects there to be liability to pay him statutory paternity pay. (1A) Regulations may provide for the time by which notice under subsection (1) is to be given. (2) The notice shall be in writing if the person who is liable to pay the statutory paternity pay so requests. (3) The Department may by regulations— (a) provide that subsection (2)(b), (c) or (d) of section 167ZA or 167ZB above shall have effect subject to prescribed modifications in such cases as may be prescribed; (b) provide that subsection (1) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed; (c) impose requirements about evidence of entitlement; (d) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZA or 167ZB above; (e) provide that a person is to be treated for the purposes of section 167ZA or 167ZB above as being employed for a continuous period of at least 26 weeks where— (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and (ii) those contracts were not continuous; (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZA or 167ZB above; (g) provide that— (i) the amount of a person’s earnings for any period, or (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit, shall be calculated or estimated for the purposes of section 167ZA or 167ZB above in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.
Propose a change(1) The liability to make payments of statutory paternity pay, under section 167ZA or 167ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b ) and (d) of that section. (2) Regulations shall make provision as to a former employer’s liability to pay statutory paternity pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory paternity pay. (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.
Propose a change