Explanatory note

These Regulations further amend the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 (“the principal Regulations”).

The principal Regulations enable an employer to recover payments of statutory maternity pay and an additional amount in respect of such pay. These Regulations reduce the additional amount from 4.5 per cent. to 4 per cent. of the payment of statutory maternity pay. The reduction takes effect from 6th April 1994.

The proposals for these Regulations, which are made under section 167(1)(c) of the Social Security Contributions and Benefits Act 1992, are exempt from reference to the Social Security Advisory Committee by virtue of section 172(3) of, and paragraph 8 of Part I of Schedule 7 to, the Social Security Administration Act 1992 (c. 5).

The only costs to business arising from these Regulations are administrative. Otherwise the proposal is broadly cost neutral. An assessment of the administrative costs has been placed in the Libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 09/03, Adelphi, 1-11 John Adam Street, London WC2N 6HT.