{
  "url": "https://openlegislation.uk/social-security-contributions-employment-protection-regulations-1977/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-employment-protection-regulations-1977/regulation-3.json",
  "legislation": "uksi/1977/622",
  "legislation_title": "The Social Security (Contributions) (Employment Protection) Regulations 1977",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-employment-protection-regulations-1977",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Modification of sections 42 and 44 of the Employment Protection Act 1975",
  "text": "The provisions of sections 42 and 44 of the Employment Protection Act 1975 (maternity pay rebate and unreasonable default by employer in paying maternity pay) shall have effect with the following modifications—\n(a) subsection (1) of section 42 shall apply as if after the words “so paid” there were the words “and of the secondary Class 1 contributions paid in respect of that maternity pay” ;\n(b) subsection (1) of section 44 shall apply as if after the words “not exceeding the amount of maternity pay” there were the words “and secondary Class 1 contributions” .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1977/622/regulation/3",
    "retrieved_at": "2026-10-29T20:04:08.657398+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."
}