2010 No. 154

These Regulations provide for the funding of employers’ liabilities to make payments of additional statutory paternity pay; they also impose obligations on employers in connection with such payments and confer powers on the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”).

Under regulation 3, an employer is entitled to an amount equal to 92 per cent. of payments made by the employer of additional statutory paternity pay, or the whole of such payments if the employer is a small employer. Regulations 4 to 7 provide for employers to be reimbursed through deductions from income tax, national insurance and other payments that they would otherwise make to the Commissioners, and for the Commissioners to fund payments to the extent that employers cannot be fully reimbursed in this way. Regulation 8 enables the Commissioners to recover overpayments to employers.

Regulation 9 requires employers to maintain records relevant to the payment of additional statutory paternity pay to employees or former employees, and regulation 10 empowers officers of Revenue and Customs to inspect, copy or remove employers’ payment records.

Regulation 11 requires an employer who decides not to make any, or any further, payments of additional statutory paternity pay to an employee or former employee to give that person the details of the decision and the reasons for it. Regulations 12 and 13 provide for officers of Revenue and Customs to determine issues relating to a person’s entitlement to additional statutory paternity pay. Regulation 14 provides for employers, employment agencies, persons claiming additional statutory paternity pay and others to furnish information or documents to an officer of Revenue and Customs on request.

Made: 28th January 2010
Laid before Parliament: 1st February 2010
Coming into force: 6th April 2010