Social Security Administration Act 1992

Statutory maternity pay and other benefits U.K.

131 Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory maternity pay U.K.

Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—

(a) whether a maternity pay period exists in relation to a women who is or has been an employee of his; and

(b) if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,

he may disclose the information to that person.

132 Duties of employers—statutory maternity pay and claims for other benefits U.K.

(1) Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—

[F1 (za) universal credit;]

(a) a maternity allowance;

[F2 (aa) an employment and support allowance;]

(b) [F3 short-term incapacity benefit];

(c) an [F4 long-term incapacity benefit under section 30A], 40 or 41 of the Contributions and benefits Act; F5 ...

F5 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Regulations under this section shall prescribe—

(a) the kind of information to be furnished in accordance with the regulations;

(b) the person to whom information of the prescribed kind is to be furnished; and

(c) the manner in which, and period within which, it is to be furnished.

(3) Regulations [F6 made with the concurrence of the Inland Revenue]—

(a) may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;

(b) may provide for—

(i) any woman claiming to be entitled to statutory maternity pay; or

(ii) any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,

to furnish to the Secretary of State [F6 or the Inland Revenue (as the regulations may require)], within a prescribed period, any information required for the determination of any question arising in connection therewith; and

(c) may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State [F6 or the Inland Revenue (as the regulations may require)] such documents and information, at such time, as may be prescribed.

[F7 (4) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.]

Textual Amendments

F1 S. 132(1)(za) inserted (29.4.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 21; S.I. 2013/983, art. 3(1)(b)(ii)

F2 S. 132(1)(aa) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 10(20); S.I. 2008/787, art. 2(4)(f)

F3 Words in s. 130(1)(b) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 50(a); S.I. 1994/2926, art. 2(4), Sch. Pt. IV

F4 Words in s. 130(1)(c) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 50(b); S.I. 1994/2926, art. 2(4), Sch. Pt. IV

F5 S. 132(1)(d) and preceding word repealed (3.11.2000 for specified purposes, 6.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s 89(1), Sch. 13 Pt. IV; S.I. 2000/2958, art. 2(3)-(5) (with art. 4)

F6 Words in s. 130(6) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 27; S.I. 1999/527, art. 2(b), Sch. 2

F7 S. 132(4) inserted (1.1.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 9(3), 13; S.I. 2004/1943, art. 3(a)