UK Statutory Instrument SI 1986/1960 United Kingdom

The Statutory Maternity Pay (General) Regulations 1986

These regulations make provision as to statutory maternity pay (SMP) introduced by Part V of and Schedule 4 to the Social Security Act 1986 (“the 1986 Act”). They are made under powers in the 1986 Act which have not yet been in force for 12 months. Accordingly the regulations are …

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Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer5 Employee3 Any Person1

Plus 2 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Employee — also bound by 189 other Acts
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Contract of service ended for the purpose of avoiding liability for statutory maternity pay Regulated
  • Pay statutory maternity pay if you dismiss to avoid SMP liabilityEmployer
s.007 Liability of Secretary of State to pay Statutory Maternity Pay Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must pay Statutory Maternity Pay when employer fails or becomes insolventCrown / Minister / Government department
s.009 Working for not more than 10 days in the Maternity Pay Period Regulated
  • Continue paying statutory maternity pay if employee works up to 10 daysEmployer
s.022 Evidence of expected week of confinement or of confinement Regulated
  • Employee must provide evidence of due date and birth for maternity payEmployee
s.024 Notification of employment after confinement Regulated
  • Employee must notify previous employer when starting new work during maternity pay periodEmployee
s.025 Provision of information in connection with determination of questions Regulated
  • Provide information to the Secretary of State for SMP disputesAny Person
s.025 Provision of information relating to claims for certain other benefits Regulated
  • Inform employees when refusing or stopping statutory maternity payEmployee
s.026 Records to be maintained by employers Regulated
  • Keep statutory maternity pay records for 3 years after tax year endsEmployer
s.026 Production of employer’s records Regulated
  • Produce SMP records when HMRC requests themEmployer
s.029 Time when statutory maternity pay is to be paid Regulated
  • Pay statutory maternity pay after appeal decision becomes finalEmployer
s.030 Payments by the Secretary of State Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must pay statutory maternity pay promptly and weeklyCrown / Minister / Government department
27 other provisions — procedural and definitional
s.001 Citation, commencement and interpretation
s.002 The Maternity Pay Period
s.004 Modification of entitlement provisions
s.005 Treatment of more than one contract of service as one
s.006 Prescribed rate of statutory maternity pay
s.008 Work after confinement
s.009 No liability to pay statutory maternity pay
s.010 Death of woman
s.011 Continuous employment
s.012 Continuous employment and unfair dismissal
s.013 Continuous employment and stoppages of work
s.014 Change of employer
s.015 Reinstatement after service with the armed forces etc
s.016 Normal working weeks
s.016 Meaning of “week”
s.017 Meaning of “employee”
s.018 Treatment of two or more employers as one
s.019 Payments to be treated as contractual remuneration
s.020 Meaning of “earnings”
s.021 Normal weekly earnings
s.021 Effect of statutory maternity pay on incapacity benefit
s.021 Effect of maternity allowance on statutory maternity pay
s.023 Notice of absence from work
s.027 Payment of statutory maternity pay
s.028 Rounding to avoid fractional amounts
s.031 Persons unable to act
s.032 Offences

Help complying

Guvnor’s practical routes through this instrument.

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Keep the right employment records

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.