Regulation 9 Records to be maintained by employersI1

Northern Ireland

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 167ZC(3)(c) or section 167ZL(8)(c) of the Contributions and Benefits Act^f1;

(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.

Annotations

Commencement

I1: Reg. 9 in operation at 8.12.2002, see reg. 1

Footnotes

f1: 1992 c. 7; section 167ZC (3)(c) was inserted by Article 5 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2)) and section 167ZL (8)(c) was inserted by Article 6 of the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2))