These Regulations further amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (“the principal Regulations”).

The principal Regulations enable an employer to recover payments of statutory maternity pay and, if he is a small employer, an additional amount is respect of such pay. Regulation 2 of these Regulations reduces the additional amount from 7 per cent. to 5 per cent. of the payment of statutory maternity pay. The reduction takes effect from 6th April 1999.

Regulation 3 makes a consequential revocation.

These Regulations are made under section 163 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and accordingly, by virtue of section 149(3) of, and paragraph 8 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.