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

Explanatory Note

(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).