Statutory paternity pay and statutory adoption pay

Penalties: fraud, etc.13.

(1)

Where a person fraudulently or negligently—

(a)

makes any incorrect statement or declaration in connection with establishing entitlement to F1statutory paternity pay F2or statutory parental bereavement pay , or

(b)

provides any incorrect information or document of a kind mentioned in regulations under Article 11(1) so far as relating to F3statutory paternity pay F4or statutory parental bereavement pay ,

he shall be liable to a penalty not exceeding £300.

(2)

Where a person fraudulently or negligently—

(a)

makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay F5or statutory shared parental pay , or

(b)

provides any incorrect information or document of a kind mentioned in regulations under Article 11(1) so far as relating to statutory adoption pay F6or statutory shared parental pay ,

he shall be liable to a penalty not exceeding £3,000.

(3)

Where an employer fraudulently or negligently makes incorrect payments of F7statutory paternity pay F8or statutory parental bereavement pay , he shall be liable to a penalty not exceeding £300.

(4)

Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay F9or statutory shared parental pay , he shall be liable to a penalty not exceeding £3,000.

(5)

Where an employer fraudulently or negligently—

(a)

produces any incorrect document or record, provides any incorrect information or makes any incorrect return, of a kind mentioned in regulations under Article 9, or

(b)

receives incorrect payments in pursuance of regulations under Article 8,

he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to F10statutory paternity pay F11or statutory parental bereavement pay , £300.

(6)

Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this Article.