UK Statutory Instrument 2014 United Kingdom

The Statutory Shared Parental Pay (Administration) Regulations 2014

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At a glance

What's here

3 compliance obligations

What 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.

s.009

Records to be maintained by employers

  • Maintain records of statutory shared parental pay for three years
s.010

Inspection of employers’ records

  • Produce payroll and Shared Parental Pay records for HMRC inspection
s.011

Provision of information relating to entitlement to statutory shared parental pay

  • Inform employee of decision on statutory shared parental pay and return evidence
Browse 11 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Funding of employers’ liabilities to make payments of statutory shared parental pay

s.004

Applications for funding from

s.005

Deductions from payments to the Commissioners

s.006

Payments to employers by the Commissioners

s.007

Date when certain contributions are to be treated as paid

s.008

Overpayments

s.012

Application for the determination of any issue arising as to, or in connection with, entitlement to statutory shared parental pay

s.013

Applications in connection with statutory shared parental pay

s.014

Provision of information

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