{
  "url": "https://openlegislation.uk/employment-act-2002/section-12",
  "json_url": "https://openlegislation.uk/employment-act-2002/section-12.json",
  "legislation": "ukpga/2002/22",
  "legislation_title": "Employment Act 2002",
  "legislation_url": "https://openlegislation.uk/employment-act-2002",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Penalties: fraud etc.",
  "text": "(1) Where a person fraudulently or negligently—\n(a) makes any incorrect statement or declaration in connection with establishing entitlement to ... statutory paternity pay or statutory parental bereavement pay, or\n(b) provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to ... statutory paternity pay, or statutory parental bereavement pay\nhe shall be liable to a penalty not exceeding £300.\n(2) Where a person fraudulently or negligently—\n(a) makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay , statutory shared parental pay or statutory neonatal care pay, or\n(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 , statutory shared parental pay or statutory neonatal care pay,\nhe shall be liable to a penalty not exceeding £3,000.\n(3) Where an employer fraudulently or negligently makes incorrect payments of ... statutory paternity pay or statutory parental bereavement pay, he shall be liable to a penalty not exceeding £300.\n(4) Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay , statutory shared parental pay or statutory neonatal care pay, he shall be liable to a penalty not exceeding £3,000.\n(5) Where an employer fraudulently or negligently—\n(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\n(b) receives incorrect payments in pursuance of regulations under section 7,\nhe shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to ... statutory paternity pay or statutory parental bereavement pay, £300.\n(6) Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/22/section/12",
    "retrieved_at": "2026-10-29T09:19:28.817105+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}