The Statutory Maternity Pay (Compensation of Employers) and Statutory Sick Pay (Additional Compensation of Employers) Amendment Regulations 1990

Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 (“the 1987 Regulations”) and the Statutory Sick Pay (Additional Compensation of Employers and Consequential Amendments) Regulations 1985 (“the 1985 Regulations”).

Regulation 3 of the 1987 Regulations (determination of amount) specifies the amount to which an employer is entitled under regulation 2 (right of employers to prescribed amount) in respect of a payment of statutory maternity pay made in the tax year commencing 6th April 1989 or in any subsequent tax year, the amount so specified being an amount equal to 7 per cent. of the payment. Regulation 3 of those Regulations as amended by these Regulations refers to an employer’s entitlement in respect of a payment of statutory maternity pay made in the tax year commencing 6th April 1990 or in any subsequent tax year and provides that the amount to which the employer is entitled is an amount equal to 7 per cent. of the payment.

Regulation 3 of the 1985 Regulations (determination of amount) specifies the amount to which an employer is entitled under regulation 2 (right of employers to prescribed amount) in respect of a payment of statutory sick pay made in the tax year commencing 6th April 1989 or in any subsequent tax year, the amount so specified being an amount equal to 7 per cent. of the payment. Regulation 3 of those Regulations as amended by these Regulations refers to an employer’s entitlement in respect of a payment of statutory sick pay made in the tax year commencing 6th April 1990 or in any subsequent tax year and provides that the amount to which the employer is entitled is an amount equal to 7 per cent. of the payment.

The proposals for regulation 2(1), which is made under paragraph 1(c) of Schedule 4 to the Social Security Act 1986, are exempt from reference to the Social Security Advisory Committee by virtue of section 10(2) of, and paragraph 15AA of Schedule 3 to, the Social Security Act 1980 (c. 30).

The proposals for regulation 2(2), which is made under section 9(1A) of the Social Security and Housing Benefits Act 1982, are exempt from reference to the Social Security Advisory Committee by virtue of section 10(2) of, and paragraph 15A of Schedule 3 to, the Social Security Act 1980 and paragraph 107 of Schedule 10 to the Social Security Act 1986.