Regulation 9 Records to be maintained by employers

Every employer shall maintain for three years after the end of a tax year in which he made payments of statutory paternity pay or statutory adoption pay to any employee of his a record of—

(a)

if the employee’s paternity pay period or adoption pay period began in that year—

(i)

the date on which that period began, and

(ii)

the evidence of entitlement to statutory paternity pay or statutory adoption pay provided by the employee pursuant to regulations made under section 171ZC(3)(c) or section 171ZL(8)(c) of the Contributions and Benefits Act;

(b)

the weeks in that tax year in which statutory paternity pay or statutory adoption pay was paid to the employee and the amount paid in each week; and

(c)

any week in that tax year which was within the employee’s paternity pay period or adoption pay period but for which no payment of statutory paternity pay or statutory adoption pay was made to him and the reason no payment was made.