Part 1Statutory leave and pay

Chapter 1Paternity and adoption

Administration and enforcement: pay

12 Penalties: fraud etc.

(1)

Where a person fraudulently or negligently—

(a)

makes any incorrect statement or declaration in connection with establishing entitlement to F1 F2... statutory paternity pay F3or statutory parental bereavement pay, or

(b)

provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to F1 F4... statutory paternity pay, F5or 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 F6, statutory shared parental pay or statutory neonatal care pay, or

(b)

provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory adoption pay F7, statutory shared parental pay or statutory neonatal care pay,

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

(3)

Where an employer fraudulently or negligently makes incorrect payments of F8 F9... statutory paternity pay F10or 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 F11, statutory shared parental pay or statutory neonatal care 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 section 8È, or

(b)

receives incorrect payments in pursuance of regulations under section 7,

he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to F12 F13... statutory paternity pay F14or statutory parental bereavement pay, £300.

(6)

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