http://www.legislation.gov.uk/ukpga/2002/22/part/1/chapter/2Employment Act 2002An Act to make provision for statutory rights to paternity and adoption leave and pay; to amend the law relating to statutory maternity leave and pay; to amend the Employment Tribunals Act 1996; to make provision for the use of statutory procedures in relation to employment disputes; to amend the law relating to particulars of employment; to make provision about compromise agreements; to make provision for questionnaires in relation to equal pay; to make provision in connection with trade union learning representatives; to amend section 110 of the Employment Rights Act 1996; to make provision about fixed-term work; to make provision about flexible working; to amend the law relating to maternity allowance; to make provision for work-focused interviews for partners of benefit claimants; to make provision about the use of information for, or relating to, employment and training; and for connected purposes.texttext/xmlenStatute Law Database2025-01-26Expert Participation2025-01-17 Part 1 Chapter 2 171Chapter 1 of Part 8 of the Employment Rights Act 1996 (c. 18) (maternity leave) is amended as follows.2In section 71 (ordinary maternity leave), in subsection (4) (rights during and after leave)—ain paragraph (a), after “entitled” there is inserted “ , for such purposes and to such extent as may be prescribed, ”,bin paragraph (b), after “bound” there is inserted “ , for such purposes and to such extent as may be prescribed ”, andcfor paragraph (c) there is substituted—cis entitled to return from leave to a job of a prescribed kind.3In that section, for subsection (7) there is substituted—7The Secretary of State may make regulations making provision, in relation to the right to return under subsection (4)(c) above, about—aseniority, pension rights and similar rights;bterms and conditions of employment on return.4In section 73 (additional maternity leave), after subsection (5) there is inserted—5AIn subsection (4)(c), the reference to return from leave includes, where appropriate, a reference to a continuous period of absence attributable partly to additional maternity leave and partly to ordinary maternity leave.5In section 74 (redundancy and dismissal), in subsection (4) (power to make provision about the right to return from, and for dismissal at the end of, an additional maternity leave period)—aafter “section” (where it first appears) there is inserted “ 71 or ”,bin paragraph (a), after “section” there is inserted “ 71(4)(c) or ”, andcin paragraph (b), after “an” there is inserted “ ordinary or ”.18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19For section 166 of the Social Security Contributions and Benefits Act 1992 there is substituted—1661Statutory maternity pay shall be payable to a woman—aat the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; andbat whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.2The earnings-related rate is a weekly rate equivalent to 90 per cent of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.3The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 157(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.20In section 164 of the Social Security Contributions and Benefits Act 1992 (statutory maternity pay — entitlement and liability to pay)—ain subsection (2)(a), the words “, wholly or partly because of pregnancy or confinement” are omitted;bfor subsection (4) there is substituted—4A woman shall be entitled to payments of statutory maternity pay only if—ashe gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; andbthe notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.;cin paragraph (e) of subsection (9), for sub-paragraphs (i) to (iii) there is substituted “in such cases as may be prescribed”; anddafter that paragraph there is inserted—eaprovide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;.211For section 167 of the Social Security Contributions and Benefits Act 1992 (c. 4) there is substituted—1671Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.2Regulations under subsection (1) shall—amake provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—ithe aggregate of such of those payments as qualify for small employers’ relief; andiian amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; andbinclude provision for a person who has made a payment of statutory maternity pay qualifying for small employers’ relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—iby reference to secondary Class 1 contributions paid in respect of statutory maternity pay;iiby reference to secondary Class 1 contributions paid in respect of statutory sick pay; oriiiby reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.3For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.4For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—amay define that expression by reference to the amount of a person’s contributions payments for any prescribed period; andbif they do so, may in that connection make provision for the amount of those payments for that prescribed period—ito be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; andiiin prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.5Regulations under subsection (1) may, in particular, make provision—afor funding in advance as well as in arrear;bfor funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;cfor the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.6Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—aas having been paid (on such date as may be determined in accordance with the regulations), andbas having been received by the Commissioners of Inland Revenue,towards discharging the employer’s liability in respect of such contributions.7Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.8In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.2For section 163 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) there is substituted—1631Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.2Regulations under subsection (1) shall—amake provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of—ithe aggregate of such of those payments as qualify for small employers’ relief; andiian amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; andbinclude provision for a person who has made a payment of statutory maternity pay qualifying for small employers’ relief to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed—iby reference to secondary Class 1 contributions paid in respect of statutory maternity pay;iiby reference to secondary Class 1 contributions paid in respect of statutory sick pay; oriiiby reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.3For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.4For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—amay define that expression by reference to the amount of a person’s contributions payments for any prescribed period; andbif they do so, may in that connection make provision for the amount of those payments for that prescribed period—ito be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; andiiin prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.5Regulations under subsection (1) may, in particular, make provision—afor funding in advance as well as in arrear;bfor funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;cfor the recovery by the Commissioners of Inland Revenue of any sums overpaid to employers under the regulations.6Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—aas having been paid (on such date as may be determined in accordance with the regulations), andbas having been received by the Commissioners of Inland Revenue,towards discharging the employer’s liability in respect of such contributions.7Regulations under any provision of this section shall be made by the Secretary of State.8Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.9In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.S. 19 in force at 6.4.2003 by S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3 (with Sch. 3)S. 21 in force at 6.4.2003 by S.I. 2002/2866, art. 2(3), Sch. 1 Pt. 3 (with Sch. 3)S. 18 repealed (1.10.2006) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 2; S.I. 2006/1682, art. 3(i)(ii)