Section 12 Penalties: fraud etc.

United Kingdom

(1)

Where a person fraudulently or negligently—

(a)

makes any incorrect statement or declaration in connection with establishing entitlement to F1 F2... statutory paternity pay F3or statutory parental bereavement pay, or

(b)

provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to F4... statutory paternity pay, F5or statutory parental bereavement pay

he shall be liable to a penalty not exceeding £300.

(2)

Where a person fraudulently or negligently—

(a)

makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay F6, statutory shared parental pay or statutory neonatal care pay, or

(b)

provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory adoption pay F7, statutory shared parental pay or statutory neonatal care pay,

he shall be liable to a penalty not exceeding £3,000.

(3)

Where an employer fraudulently or negligently makes incorrect payments of F8 F9... statutory paternity pay F10or statutory parental bereavement pay, he shall be liable to a penalty not exceeding £300.

(4)

Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay F11, statutory shared parental pay or statutory neonatal care pay, he shall be liable to a penalty not exceeding £3,000.

(5)

Where an employer fraudulently or negligently—

(a)

produces any incorrect document or record, provides any incorrect information or makes any incorrect return, of a kind mentioned in regulations under section 8È, or

(b)

receives incorrect payments in pursuance of regulations under section 7,

he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to F12 F13... statutory paternity pay F14or statutory parental bereavement pay, £300.

(6)

Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.

Annotations

Textual amendments

F1: Words in s. 12(1) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(2); S.I. 2010/495, art. 4(d)
F2: Word in s. 12(1)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(2)(a); S.I. 2014/1640, art. 7(dd) (with art. 16)
F3: Words in s. 12(1)(a) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
F4: Word in s. 12(1)(b) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(2)(b); S.I. 2014/1640, art. 7(dd) (with art. 16)
F5: Words in s. 12(1)(b) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
F6: Words in s. 12(2)(a) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 40; S.I. 2025/41, reg. 2
F7: Words in s. 12(2)(b) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 40; S.I. 2025/41, reg. 2
F8: Words in s. 12(3) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(2); S.I. 2010/495, art. 4(d)
F9: Word in s. 12(3) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(4); S.I. 2014/1640, art. 7(dd) (with art. 16)
F10: Words in s. 12(3) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
F11: Words in s. 12(4) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 40; S.I. 2025/41, reg. 2
F12: Words in s. 12(5) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(4); S.I. 2010/495, art. 4(d)
F13: Word in s. 12(5) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(6); S.I. 2014/1640, art. 7(dd) (with art. 16)
F14: Words in s. 12(5) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2