The Statutory Maternity Pay (General) Regulations 1986

• (b) details of the last week in respect of which a liability to pay statutory maternity pay arose and the total number of weeks within the maternity pay period in which such a liability arose.

• (4) The employer shall—

• (a) return to the woman any maternity certificate provided by her in support of the notice referred to in paragraph (1); and

• (b) comply with any requirements imposed by the preceding provisions of this regulation—

• (i) in a case to which paragraph (2) applies, within 7 days of the decision being made, or, if earlier, within 28 days of the day the woman gave notice of her intended absence or of her confinement if that had occurred; or

• (ii) in a case to which paragraph (3) refers, within 7 days of being notified of the woman’s detention or sentence ....

• (5) In this regulation, incapacity benefit' means incapacity benefit or a severe disablement allowance.

Records to be maintained by employers

Effect of statutory maternity pay on incapacity benefit

Effect of maternity allowance on statutory maternity pay

21B

Where a woman, in any week which falls within the maternity pay period, is—

• (a) in receipt of maternity allowance pursuant to the provisions of sections 35 and 35A of the Contributions and Benefits Act; and

• (b) entitled to receive statutory maternity pay in consequence of —

• (i) receiving a pay increase referred to in regulation 21(7), or

• (ii) being treated as having been paid retrospective earnings under regulation 20(4)(za),

the employer shall not be liable to make payments of statutory maternity pay in respect of such a week unless, and to the extent by which, the rate of statutory maternity pay exceeds the rate of maternity allowance received by her in that week.

Offences

Prescribed rate of statutory maternity pay

Production of employer’s records

26A

• (1) An authorised officer of the Commissioners of Inland Revenue may by notice require an employer to produce to him at the place of keeping such records as are in the employer’s possession or power and as (in the officer’s reasonable opinion) contain, or may contain, information relevant to satisfy him that statutory maternity pay has been paid and is being paid in accordance with these regulations to employees or former employees who are entitled to it.

• (2) A notice referred to in paragraph (1) shall be in writing and the employer shall produce the records referred to in that paragraph within 30 days after the date of such a notice.

• (3) The production of records in pursuance of this regulation shall be without prejudice to any lien which a third party may have in respect of those records.

• (4) References in this regulation to “records” means—

• (a) any wage sheet or deductions working sheet; or

• (b) any other document which relates to the calculation or payment of statutory maternity pay to his employees or former employees,

whether kept in written form, electronically, or otherwise.

• (5) In paragraph (1), “place of keeping” means such place in Great Britain that an employer and an authorised officer may agree upon, or, in the absence of such agreement—

• (a) any place in Great Britain where records referred to in paragraph (1) are normally kept; or

• (b) if there is no such place, the employer’s principal place of business in Great Britain.

Working for not more than 10 days in the Maternity Pay Period

9A

In a case where a woman does any work under a contract of service with her employer on any day, but for not more than 10 days (whether consecutive or not), during her maternity pay period, statutory maternity pay shall continue to be payable to the employee by the employer.

Death of woman