[167 Funding of employers' liabilities in respect of statutory maternity pay]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[167  Funding of employers' liabilities in respect of statutory maternity pay]

[(1)     Regulations 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.

(2)     Regulations under subsection (1) shall—

(a)     make 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—

(i)     the aggregate of such of those payments as qualify for small employers' relief; and

(ii)     an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and

(b)     include 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

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