UK Statutory Instrument
1986
United Kingdom
The Statutory Maternity Pay (General) Regulations 1986
At a glance
Enforced by
What's here
8 compliance obligations, 1 practical guide
Who this Act binds
Plus 2 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesWhat this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Contract of service ended for the purpose of avoiding liability for statutory maternity pay
- Pay statutory maternity pay if you dismiss to avoid SMP liability
Liability of Secretary of State to pay Statutory Maternity Pay
Other duties (1) — Crown / regulator
- Secretary of State must pay Statutory Maternity Pay when employer fails or becomes insolvent Crown / Minister / Government department
Evidence of expected week of confinement or of confinement
- Employee must provide evidence of due date and birth for maternity pay
Notification of employment after confinement
- Employee must notify previous employer when starting new work during maternity pay period
Provision of information in connection with determination of questions
- Provide information to the Secretary of State for SMP disputes
Records to be maintained by employers
- Keep statutory maternity pay records for 3 years after tax year ends
Time when statutory maternity pay is to be paid
- Pay statutory maternity pay after appeal decision becomes final
Payments by the Secretary of State
Other duties (1) — Crown / regulator
- Secretary of State must pay statutory maternity pay promptly and weekly Crown / Minister / Government department
Browse 30 other sections — procedural / definitional / commencement
Citation, commencement and interpretation
The Maternity Pay Period
Modification of entitlement provisions
Treatment of more than one contract of service as one
Prescribed rate of statutory maternity pay
Work after confinement
No liability to pay statutory maternity pay
Working for not more than 10 days in the Maternity Pay Period
Death of woman
Continuous employment
Continuous employment and unfair dismissal
Continuous employment and stoppages of work
Change of employer
Reinstatement after service with the armed forces etc
Normal working weeks
Meaning of “week”
Meaning of “employee”
Treatment of two or more employers as one
Payments to be treated as contractual remuneration
Meaning of “earnings”
Normal weekly earnings
Effect of statutory maternity pay on incapacity benefit
Effect of maternity allowance on statutory maternity pay
Notice of absence from work
Provision of information relating to claims for certain other benefits
Production of employer’s records
Payment of statutory maternity pay
Rounding to avoid fractional amounts
Persons unable to act
Offences
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Browse legislation
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Regulators
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