1991 No. 641

TERMS AND CONDITIONS OF EMPLOYMENT

The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 1991

Made

Laid before Parliament

Coming into force

The Secretary of State for Social Security in exercise of powers conferred by section 84(1) of, and paragraph 1(c) of Schedule 4 to, the Social Security Act 19861 and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement1

These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 1991 and shall come into force on 6th April 1991.

Amendment of Regulations2

In the Statutory Maternity Pay (Compensation of Employers) Regulations 19872–

a

in regulation 1(2) (interpretation) the definition of “statutory sick pay” shall be omitted;

b

in regulation 3 (determination of the amount an employer shall be entitled to under the Regulations)–

i

for the date of “6th April 1990” there shall be substituted the date of “6th April 1991”;

ii

for the figure “7 per cent.” there shall be substituted the figure “4.5 per cent.”;

iii

the words “and statutory sick pay” shall be omitted in each place where they occur.

Signed by authority of the Secretary of State for Social Security.

HenleyParliamentary Under-Secretary of State,Department of Social Security

(This note is not part of the Regulations)

These Regulations further amend the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 (“the principal Regulations”).

The principal Regulations specify in regulation 3 the amount to which an employer is entitled under those Regulations in respect of a payment of statutory maternity pay made in the tax year commencing 6th April 1990, or any subsequent tax year. The amount so specified is an amount equal to 7 per cent. of the payment.

Regulation 2 of these Regulations reduces that amount to one equal to 4.5 per cent. of the payment. The new amount takes effect from 6th April 1991 and represents the estimate by the Secretary of State of the total amount of secondary Class 1 contributions which will be paid by all employers in respect of statutory maternity pay for the tax year commencing 6th April 1991 as a proportion of the total amount of statutory maternity pay which will be paid by all employers in that tax year.

The proposals for regulation 2, 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).