124 Duties of employers - statutory maternity pay and claims for other benefits.N.I.
(1)Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
[F1(za)universal credit;]
(a)a maternity allowance;
[F2(aa)an employment and support allowance;]
(b)[F3short-term incapacity benefit];
(c)a [F4long-term incapacity benefit under section 30A], 40 or 41 of the Contributions and Benefits Act; F5. . .
F5(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Regulations under this section shall prescribe—
(a)the kind of information to be furnished in accordance with the regulations;
(b)the person to whom information of the prescribed kind is to be furnished; and
(c)the manner in which, and period within which, it is to be furnished.
(3)Regulations [F6made with the concurrence of the Inland Revenue]—
(a)may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
(b)may provide for—
(i)any woman claiming to be entitled to statutory maternity pay; or
(ii)any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,
to furnish to the Department [F7or the Inland Revenue (as the regulations may require)], within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c)may require persons who have made payments of statutory maternity pay to furnish to the Department [F7or the Inland Revenue (as the regulations may require)] such documents and information, at such times, as may be prescribed.
[F8(4)Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.]
Textual Amendments
F1S. 124(1)(za) inserted (27.9.2017) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 2 para. 18; S.R. 2017/190, art. 4(1)(2)(g)(ii)
F2S. 124(1)(aa) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 4(18); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2
F3Words in s. 124(1)(b) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. II, para. 49(a); S.R. 1994/450, art. 2, Sch. Pt. IV
F4Words in s. 124(1)(c) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. II, para. 49(b); S.R. 1994/450, art. 2, Sch. Pt. IV
F5S. 124(1)(d) and preceding word repealed (3.11.2000 for certain purposes, otherwise 6.4.2001) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV (with art. 75); ; S.R. 2000/332, art. 2(3)-(5) (subject to art. 3 of the said S.R. 2000/332 (as amended by S.R. 2001/114, art. 3 ) and to art. 4 of the said S.R. 2000/332)
F6Words in s. 124(3) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 30(a); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F7Words in s. 124(3)(b)(c) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 30(b); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F8S. 124(4) inserted (1.1.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 10(3), 13; S.I. 2004/1943, art. 3(b)