Employment Act 2002

8 Regulations about paymentE+W+S+N.I.
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(1)The Secretary of State may make regulations with respect to the payment by employers of [F1statutory paternity pay,] statutory adoption pay[F2and statutory shared parental pay].

(2)Regulations under subsection (1) may, in particular, include provision—

(a)about the records to be kept by employers in relation to payments of statutory paternity pay and [F3statutory paternity pay,][F4and statutory shared parental pay], including the length of time for which they are to be retained;

(b)for the production of wages sheets and other documents and records to officers of the Board for the purpose of enabling them to satisfy themselves that [F5statutory paternity pay,] statutory adoption pay[F6and statutory shared parental pay] have been paid and are being paid, in accordance with the regulations, to employees who are entitled to them;

(c)for requiring employers to provide information to employees (in their itemised pay statements or otherwise);

(d)for requiring employers to make returns to the Board containing such particulars with respect to payments of [F7statutory paternity pay,] statutory adoption pay[F8and statutory shared parental pay] as the regulations may provide.

(3)Regulations under subsection (1) must be made with the concurrence of the Board.

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