Explanatory note

These Regulations provide for compensation of employers who have made payments of statutory maternity pay under the Social Security Contributions and Benefits Act 1992. They also contain a miscellaneous amendment to the Social Security (Maternity Allowance) Regulations 1987 (“the maternity allowance regulations”).

Regulation 2 defines the meaning of small employer for the purposes of the recovery of statutory maternity pay.

Regulation 3 defines the additional payment which a small employer shall be entitled to recover.

Regulation 4 sets out the payments which may be recovered by employers.

Regulation 5 provides that payments may be recovered by deductions from Class 1 national insurance contributions.

Regulation 6 provides for payments to employers by the Secretary of State where the total amount which the employer can deduct under the regulations exceeds the amount he is liable to pay by way of Class 1 national insurance contributions.

Regulation 7 sets out the circumstances in which a deduction from contributions payments may be treated as paid.

Regulation 8 revokes the Statutory Maternity Pay (Compensation of Employers) Regulations 1987.

Regulations 1 to 8 are made under section 167 of the Social Security Contributions and Benefits Act 1992. They do not, by virtue of paragraph 8 of Schedule 7 to the Social Security Administration Act 1992, require prior submission to the Social Security Advisory Committee and they have not been so referred.

Regulation 9 amends regulation 3 of the maternity allowance regulations to amend the definition of maternity allowance period in respect of women claiming maternity allowance after confinement.

An assessment of the compliance costs for employers has been made and a copy has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 06/11, Adelphi, 1—11 John Adam Street, London, WC2N 6HT.