Regulation 9 Records to be maintained by employers

Every employer shall maintain for three years after the end of a tax year in which the employer made payments of additional statutory paternity pay to any employee a record of—

(a)

if the employee’s additional statutory paternity pay period began in that year—

(i)

the date on which that period began, and

(ii)

the evidence of entitlement to additional statutory paternity pay provided by the employee pursuant to regulations made under section 171ZEC(3)(c) of the 1992 Act or under section 171ZEC(3)(c) of the 1992 Act as it applies to adoptions from overseas^f1;

(b)

the weeks in that tax year in which additional statutory paternity pay was paid to the employee and the amount paid in each week; and

(c)

any week in that tax year which was within the employee’s additional statutory paternity pay period but for which no payment of additional statutory paternity pay was made to the employee and the reason no payment was made.

Annotations

Footnotes

f1: Section 171ZEC(3)(c) applies to adoptions from overseas by virtue of the Social Security Contributions and Benefits Act 1992 (Application of Parts 12ZA and 12ZB to Adoptions from Overseas) Regulations 2003 (S.I. 2003/499) as amended by S.I. 2010/153.