Regulation 9 Records to be maintained by employers

(1)

Subject to paragraphs (2) and (3), every employer must maintain a record of—

(a)

in relation to an employee’s period of payment of statutory parental bereavement pay—

(i)

the date on which that period began,

(ii)

the evidence of entitlement to statutory parental bereavement pay provided by the employee pursuant to regulations made under section 171ZZ7(4)(d) of the 1992 Act^f1, and

(iii)

any week which was within a period of payment of statutory parental bereavement pay but for which no payment of statutory parental bereavement pay was made to the employee and the reason no payment was made; and

(b)

the weeks in which such payments were made and the amount paid in each week.

(2)

The records in paragraph (1)(a) must be maintained for a period of three years after the end of the tax year in which the employee’s period of payment of statutory parental bereavement pay began.

(3)

The records in paragraph (1)(b) must be maintained for a period of three years after the end of the tax year in which the employer made payments of statutory parental bereavement pay to the employee.

(4)

In this regulation, “period of payment of statutory parental bereavement pay” means each week in respect of which statutory parental bereavement pay is payable to a person under section 171ZZ9(2) of the 1992 Act.

Annotations

Footnotes

f1: Section 171ZZ7 was inserted by the Parental Bereavement (Leave and Pay) Act 2018, Schedule, Part 2.