Legalize / United Kingdom / Public General Act

Social Security Contributions and Benefits Act 1992

Type Public General Act

Publication 1992-02-13

Last updated 2026-05-06

State In force

Department Statute Law Database

Source legislation.gov.uk

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Rate of statutory maternity pay

166

(1) Statutory maternity pay shall be payable to a woman—

(a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and

(b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the maternity pay period.

(1A) In subsection (1) “week” means any period of seven days.

(2) The earnings-related rate is a weekly rate equivalent to 90 per cent of a woman’s normal weekly earnings for the period of 8 weeks immediately preceding the 14th week before the expected week of confinement.

(3) The weekly rate prescribed under subsection (1)(b) above must not be less than the weekly rate of statutory sick pay for the time being specified in section 157(1) above or, if two or more such rates are for the time being so specified, the higher or highest of those rates.

(4) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory maternity pay, the amount payable by way of statutory maternity pay for any day shall be taken as one seventh of the weekly rate.

Funding of employers’ liabilities in respect of statutory maternity pay

167

(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 amount, determined in such manner as may be prescribed—

(i) by reference to secondary Class 1 contributions paid in respect of statutory maternity pay;

(ii) by reference to secondary Class 1 contributions paid in respect of statutory sick pay; or

(iii) by reference to the aggregate of secondary Class 1 contributions paid in respect of statutory maternity pay and secondary Class 1 contributions paid in respect of statutory sick pay.

(3) For the purposes of this section a payment of statutory maternity pay which a person is liable to make to a woman qualifies for small employers’ relief if, in relation to that woman’s maternity pay period, the person liable to make the payment is a small employer.

(4) For the purposes of this section “small employer”, in relation to a woman’s maternity pay period, shall have the meaning assigned to it by regulations, and, without prejudice to the generality of the foregoing, any such regulations—

(a) may define that expression by reference to the amount of a person’s contributions payments for any prescribed period; and

(b) if they do so, may in that connection make provision for the amount of those payments for that prescribed period—

(i) to be determined without regard to any deductions that may be made from them under this section or under any other enactment or instrument; and

(ii) in prescribed circumstances, to be adjusted, estimated or otherwise attributed to him by reference to their amount in any other prescribed period.

(5) Regulations under subsection (1) may, in particular, make provision—

(a) for funding in advance as well as in arrear;

(b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Commissioners of Inland Revenue as may be prescribed, or otherwise;

(6) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as may be prescribed) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—

(a) as having been paid (on such date as may be determined in accordance with the regulations), and

(b) as having been received by the Commissioners of Inland Revenue,

towards discharging the employer’s liability in respect of such contributions.

(7) Regulations under this section must be made with the concurrence of the Commissioners of Inland Revenue.

(8) In this section “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.

Relationship with benefits and other payments etc.

168

Schedule 13 to this Act has effect with respect to the relationship between statutory maternity pay and certain benefits and payments.

Crown employment - Part XII.

169

The provisions of this Part of this Act apply in relation to women employed by or under the Crown as they apply in relation to women employed otherwise than by or under the Crown.

Special classes of persons.

170

(1) The Secretary of State may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as he thinks proper in their application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(2) Regulations under subsection (1) above may in particular provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

Interpretation of Part XII and supplementary provisions.

171

(1) In this Part of this Act—

“confinement” means—labour resulting in the issue of a living child, orlabour after 24 weeks of pregnancy resulting in the issue of a child whether alive or dead,and “confined” shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them;

“dismissed” is to be construed in accordance with Part X of the Employment Rights Act 1996;

“employee” means a woman who is—gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .but subject to regulations made with the concurrence of Her Majesty’s Revenue and Customs which may provide for cases where any such woman is not to be treated as an employee for the purposes of this Part of this Act and for cases where a woman who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;

“employer”, in relation to a woman who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of her earnings; orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16;

“maternity pay period” has the meaning assigned to it by section 165(1) above;

“modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;

“prescribed” means specified in or determined in accordance with regulations;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A) In this Part, except section 165(1), (4) and (6), section 166(1) and paragraph 3(2) of Schedule 13, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of case.

(2) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same woman is an employee are to be treated as one.

(3) Where, in consequence of the establishment of one or more National Health Service trusts under the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or the National Health Service (Scotland) Act 1978, a woman’s contract of employment is treated by a scheme under any of those Acts as divided so as to constitute two or more contracts, or where an order under paragraph 26(1) of Schedule 3 to the National Health Service Act 2006 provides that a woman’s contract of employment is so divided, regulations may make provision enabling her to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—

(a) the conditions that must be satisfied if a woman is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(d) the information which a woman who makes such an election is to provide, and the persons to whom, and the time within which, she is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the woman’s employers under the two or more contracts is to be regarded for the purposes of statutory maternity pay as her employer under the one contract;

and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.

(4) For the purposes of this Part of this Act a woman’s normal weekly earnings shall, subject to subsection (6) below, be taken to be the average weekly earnings which in the relevant period have been paid to her or paid for her benefit under the contract of service with the employer in question.

(5) For the purposes of subsection (4) above “earnings” and “relevant period” shall have the meanings given to them by regulations.

(6) In such cases as may be prescribed a woman’s normal weekly earnings shall be calculated in accordance with regulations.

(7) Regulations under any of subsections (2) to (6) above must be made with the concurrence of the Commissioners of Inland Revenue.

Part 12ZA — ... Statutory Paternity Pay

...

Entitlement: birth

171ZA

(1) Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part to payments to be known as “statutory paternity pay”.

(2) The conditions are—

(a) that he satisfies prescribed conditions—

(i) as to relationship with a newborn child, and

(ii) as to relationship with the child’s mother;

(b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;

(c) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and

(d) that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is born.

(3) The references in subsection (2) above to the relevant week are to the week immediately preceding the 14th week before the expected week of the child’s birth.

(4) A person’s entitlement to ... statutory paternity pay under this section shall not be affected by the birth, or expected birth, of more than one child as a result of the same pregnancy.

(5) In this section, “newborn child” includes a child stillborn after twenty-four weeks of pregnancy.

Entitlement: adoption

171ZB

(1) Where a person satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part to payments to be known as “statutory paternity pay”.

(2) The conditions are—

(a) that he satisfies prescribed conditions—

(i) as to relationship with a child who is placed for adoption under the law of any part of the United Kingdom, and

(ii) as to relationship with a person with whom the child is so placed for adoption;

(b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;

(c) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week;

(d) that he has been in employed earner’s employment with the employer by reference to whom the condition in paragraph (b) above is satisfied for a continuous period beginning with the end of the relevant week and ending with the day on which the child is placed for adoption; and

(e) where he is a person with whom the child is placed for adoption, that he has elected to receive statutory paternity pay.

(3) The references in subsection (2) to the relevant week are to the week in which the adopter is notified of being matched with the child for the purposes of adoption.

(4) A person may not elect to receive ... statutory paternity pay if he has elected in accordance with section 171ZL below to receive statutory adoption pay.

(5) Regulations may make provision about elections for the purposes of subsection (2)(e) above.

(6) A person’s entitlement to ... statutory paternity pay under this section shall not be affected by the placement for adoption of more than one child as part of the same arrangement.

(7) In this section, “adopter”, in relation to a person who satisfies the condition under subsection (2)(a)(ii) above, means the person by reference to whom he satisfies that condition.

(8) This section has effect in a case involving a child placed under section 22C of the Children Act 1989 by a local authority in England with a local authority foster parent who has been approved as a prospective adopter with the following modifications—

(a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom are to be treated as references to a child being placed under section 22C in that manner;

(b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption is to be treated as a reference to the week in which the prospective adopter is notified that the child is to be, or is expected to be, placed with the prospective adopter under section 22C;

(c) the reference in subsection (6) to placement for adoption is to be treated as a reference to placement under section 22C;

(d) the definition in subsection (7) is to be treated as if it were a definition of “prospective adopter”.

(9) Where, by virtue of subsection (8), a person becomes entitled to statutory paternity pay in connection with the placement of a child under section 22C of the Children Act 1989, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.

(10) This section has effect in a case involving a child placed under section 81 of the Social Services and Well-being (Wales) Act 2014 by a local authority in Wales with a local authority foster parent who has been approved as a prospective adopter with the following modifications—

(a) the references in subsection (2) to a child being placed for adoption under the law of any part of the United Kingdom are to be treated as references to a child being placed under section 81 in that manner;

(b) the reference in subsection (3) to the week in which the adopter is notified of being matched with the child for the purposes of adoption is to be treated as a reference to the week in which the prospective adopter is notified that the child is to be, or is expected to be, placed with the prospective adopter under section 81;

(c) the reference in subsection (6) to placement for adoption is to be treated as a reference to placement under section 81;

(d) the definition in subsection (7) is to be treated as if it were a definition of “prospective adopter”.

(11) Where, by virtue of subsection (10), a person becomes entitled to statutory paternity pay in connection with the placement of a child under section 81 of the Social Services and Well-being (Wales) Act 2014, the person may not become entitled to payments of statutory paternity pay in connection with the placement of the child for adoption.

Entitlement: general

171ZC

(1) A person shall be entitled to payments of ... statutory paternity pay in respect of any period only if he gives the person who will be liable to pay it notice of the week or weeks in respect of which he expects there to be liability to pay him statutory paternity pay.

(1A) Regulations may provide for the time by which notice under subsection (1) is to be given.

(2) The notice shall be in writing if the person who is liable to pay the ... statutory paternity pay so requests.

(3) The Secretary of State may by regulations—

(a) provide that subsection (2)(b), (c) or (d) of section 171ZA or 171ZB above shall have effect subject to prescribed modifications in such cases as may be prescribed;

(b) provide that subsection (1) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

(d) specify in what circumstances employment is to be treated as continuous for the purposes of section 171ZA or 171ZB above;

(e) provide that a person is to be treated for the purposes of section 171ZA or 171ZB above as being employed for a continuous period of at least 26 weeks where—

(i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

(ii) those contracts were not continuous;

(f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 171ZA or 171ZB above;

(g) provide that—

(i) the amount of a person’s earnings for any period, or

(ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

shall be calculated or estimated for the purposes of section 171ZA or 171ZB above in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings.

Liability to make payments

171ZD

(1) The liability to make payments of ... statutory paternity pay under section 171ZA or 171ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) and (d) of that section.

(2) Regulations shall make provision as to a former employer’s liability to pay ... statutory paternity pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for ... statutory paternity pay ....

(3) The Secretary of State may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.

Rate and period of pay

171ZE

(1) ... Statutory paternity pay shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.

(2) ... Statutory paternity pay shall be payable in respect of—

(a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or

(b) if regulations permit the person entitled to choose to receive ... statutory paternity pay in respect of—

(i) a period of a week, or

(ii) two non-consecutive periods of a week,

such week or weeks within the qualifying period as he may choose in accordance with regulations.

(3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning—

(a) in the case of a person to whom the conditions in section 171ZA(2) above apply, with the date of the child’s birth, and

(b) in the case of a person to whom the conditions in section 171ZB(2) above apply, with the date of the child’s placement for adoption.

(3A) Statutory paternity pay is not payable to a person in respect of a statutory pay week if—

(a) statutory shared parental pay is payable to that person in respect of any part of that week or that person takes shared parental leave in any part of that week, or

(b) statutory shared parental pay was payable to that person or that person has taken shared parental leave in respect of the child before that week.

(4) ... Statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week—

(a) to care for the child by reference to whom he satisfies the condition in sub-paragraph (i) of section 171ZA(2)(a) or 171ZB(2)(a) above, or

(b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision.

(5) A person shall not be liable to pay ... statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him.

(6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist.

(7) Except in such cases as may be prescribed, ... statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him ... statutory paternity pay.

(8) The Secretary of State may by regulations specify circumstances in which there is to be no liability to pay ... statutory paternity pay in respect of a statutory pay week.

(9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy.

(10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement.

(10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of ... statutory paternity pay, the amount payable by way of ... statutory paternity pay for any day shall be taken as one seventh of the weekly rate.

(11) In this section—

“statutory pay week”, in relation to a person entitled to ... statutory paternity pay, means a week chosen by him as a week in respect of which ... statutory paternity pay shall be payable;

“week” means any period of seven days.

(12) Where statutory paternity pay is payable to a person by virtue of section 171ZB(8), this section has effect as if—

(a) the references in subsections (3)(b) and (10) to placement for adoption were references to placement under section 22C of the Children Act 1989;

(b) the references in subsection (10) to being placed for adoption were references to being placed under section 22C.

(13) Where statutory paternity pay is payable to a person by virtue of section 171ZB(10), this section has effect as if—

(a) the references in subsections (3)(b) and (10) to placement for adoption were references to placement under section 81 of the Social Services and Well-being (Wales) Act 2014;

(b) the references in subsection (10) to being placed for adoption were references to being placed under section 81.

...

Entitlement to additional statutory paternity pay: birth

171ZEA

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Entitlement to additional statutory paternity pay: adoption

171ZEB

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Entitlement to additional statutory paternity pay: general

171ZEC

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liability to make payments of additional statutory paternity pay

171ZED

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Rate and period of pay: additional statutory paternity pay

171ZEE

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...

Restrictions on contracting out

171ZF

(1) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

(b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.

(2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

Relationship with contractual remuneration

171ZG

(1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).

(2) Subject to subsection (3) below—

(a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and

(b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.

(3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Crown employment-Part 12ZA

171ZH

The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

Special classes of person

171ZI

(1) The Secretary of State may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as he thinks proper in its application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(2) Regulations under subsection (1) above may, in particular, provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

Part 12ZA: supplementary

171ZJ

(1) In this Part of this Act—

“the Board” means the Commissioners of Inland Revenue;

“employer”, in relation to a person who is an employee, means a person who—under section 6 above is, liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16;

“local authority” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);

“local authority foster parent” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);

“modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;

“prescribed” means prescribed by regulations.

(2) In this Part of this Act, “employee” means a person who is—

(a) gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Regulations may provide—

(a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act, and

(b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.

(4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(5) In this Part, except section 171ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.

(6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.

(7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.

(8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.

(9) Where—

(a) in consequence of the establishment of one or more National Health Service trusts under the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or the National Health Service (Scotland) Act 1978 (c. 29), a person’s contract of employment is treated by a scheme under any of those Acts as divided so as to constitute two or more contracts, or

(b) an order under paragraph 26(1) of Schedule 3 to the National Health Service Act 2006 provides that a person’s contract of employment is so divided,

regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed.

(10) Regulations under subsection (9) above may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract.

(11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part of this Act.

(12) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.

Power to apply Part 12ZA ...

171ZK

(1) The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.

(2) The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe.

Part 12ZB — Statutory Adoption pay

Entitlement

171ZL

(1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2) below, he shall be entitled in accordance with the following provisions of this Part to payments to be known as “statutory adoption pay”.

(2) The conditions are—

(a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom;

(b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week;

(d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week; and

(e) that he has elected to receive statutory adoption pay.

(3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption.

(4) A person may not elect to receive statutory adoption pay if—

(a) he has elected in accordance with section 171ZB above to receive statutory paternity pay, or

(b) he falls within subsection (4A).

(4A) A person falls within this subsection if—

(a) the child is, or is expected to be, placed for adoption with him as a member of a couple;

(b) the other member of the couple is a person to whom the conditions in subsection (2) above apply; and

(4B) For the purposes of subsection (4A), a person is a member of a couple if—

(a) in the case of an adoption or expected adoption under the law of England and Wales or Northern Ireland, he is a member of a couple within the meaning of section 144(4) of the Adoption and Children Act 2002;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) in the case of an adoption or expected adoption under the law of Scotland he is a member of a relevant couple within the meaning of section 29(3) of the Adoption and Children (Scotland) Act 2007.

(5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement.

(6) A person shall be entitled to payments of statutory adoption pay only if—

(a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and

(b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.

(7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests.

(8) The Secretary of State may by regulations—

(a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed;

(b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

(d) specify in what circumstances employment is to be treated as continuous for the purposes of this section;

(e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where—

(i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

(ii) those contracts were not continuous;

(f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section;

(g) provide that—

(i) the amount of a person’s earnings for any period, or

(ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

shall be calculated or estimated for the purposes of this section in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings;

(h) make provision about elections for statutory adoption pay.

(9) This section has effect in a case involving a child who is, or is expected to be, placed under section 22C of the Children Act 1989 by a local authority in England with a local authority foster parent who has been approved as a prospective adopter with the following modifications—

(a) the references in subsections (2)(a) and (4A)(a) to a child being placed for adoption under the law of any part of the United Kingdom are to be treated as references to a child being placed under section 22C in that manner;

(b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption is to be treated as a reference to the week in which the person is notified that the child is to be, or is expected to be, placed with him under section 22C;

(d) the reference in subsection (5) to placement, or expected placement, for adoption is to be treated as a reference to placement, or expected placement, under section 22C.

(10) Where, by virtue of subsection (9), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be, placed under section 22C of the Children Act 1989, the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.

(11) This section has effect in a case involving a child who is, or is expected to be, placed under section 81 of the Social Services and Well-being (Wales) Act 2014 by a local authority in Wales with a local authority foster parent who has been approved as a prospective adopter with the following modifications—

(a) the references in subsections (2)(a) and (4A)(a) to a child being placed for adoption under the law of any part of the United kingdom are to be treated as references to a child being placed under section 81 in that manner;

(b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption is to be treated as a reference to the week in which the person is notified that the child is to be, or is expected to be placed with him under section 8;

(d) the reference in subsection (5) to placement, or expected placement, for adoption is to be treated as a reference to placement, or expected placement under section 81.

(12) Where, by virtue of subsection (11), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be, placed under section 81 of the Social Services and Well-being (Wales) Act 2014, the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption.

Liability to make payments

171ZM

(1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 171ZL(2)(b) above.

(2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay.

(3) The Secretary of State may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.

Rate and period of pay

171ZN

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks.

(2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions.

(2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time—

(a) after a prescribed part of the adoption pay period has expired, and

(b) when at least a prescribed part of the adoption pay period remains unexpired.

(2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to—

(a) the end of A's entitlement to adoption leave;

(b) the doing of work by A;

(c) the taking of prescribed steps by A or another person as regards leave under section 75G of the Employment Rights Act 1996 in respect of the child;

(d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child.

(2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.

(2E) Statutory adoption pay shall be payable to a person—

(a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and

(b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period.

(2F) The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption.

(2G) The weekly rate prescribed under subsection (2E)(b) must not be less than the weekly rate of statutory sick pay for the time being specified in section 157(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates.

(3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him.

(4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist.

(5) Except in such cases as may be prescribed, statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay.

(6) The Secretary of State may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week.

(6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate.

(7) In subsections (2) and (2E) above, “week” means any period of seven days.

(8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.

(9) Where statutory adoption pay is payable to a person by virtue of section 171ZL(9), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were a reference to the week in which the person is notified that a child is to be, or is expected to be, placed with him under section 22C of the Children Act 1989.

(10) Where statutory adoption pay is payable to a person by virtue of section 171ZL(11), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were a reference to the week in which the person is notified that a child is to be, or is expected to be, placed with him under section 81 of the Social Services and Well-being (Wales) Act 2014.

Restrictions on contracting out

171ZO

(1) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

(b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act.

(2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

Relationship with benefits and other payments etc

171ZP

(1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit.

(2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit.

(3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.

(4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).

(5) Subject to subsection (6) below—

(a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and

(b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week.

(6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above.

(7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.

Crown employment-Part 12ZB

171ZQ

The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

Special classes of person

171ZR

(1) The Secretary of State may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as he thinks proper in its application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(2) Regulations under subsection (1) above may, in particular, provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

Part 12ZB: supplementary

171ZS

(1) In this Part of this Act—

“adoption pay period” has the meaning given by section 171ZN(2) above;

“the Board” means the Commissioners of Inland Revenue;

“employer”, in relation to a person who is an employee, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16;

“local authority” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);

“local authority foster parent” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);

“modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;

“prescribed” means prescribed by regulations.

(2) In this Part of this Act, “employee” means a person who is—

(a) gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Regulations may provide—

(a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act, and

(b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes.

(4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(5) In this Part, except sections 171ZN and 171ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases.

(6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question.

(7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations.

(8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations.

(9) Where—

(a) in consequence of the establishment of one or more National Health Service trusts under the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or the National Health Service (Scotland) Act 1978 (c. 29), a person’s contract of employment is treated by a scheme under any of those Acts as divided so as to constitute two or more contracts, or

(b) an order under paragraph 26(1) of Schedule 3 to the National Health Service Act 2006 provides that a person’s contract of employment is so divided,

(10) Regulations under subsection (9) above may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract.

(11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part of this Act.

(12) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.

Power to apply Part 12ZB ...

171ZT

(1) The Secretary of State may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe.

(2) The Secretary of State may by regulations provide for this Part to have effect, with such modifications as the regulations may prescribe, in relation to—

(a) cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order,

(b) cases which involve a person who has applied, or intends to apply, for a parental order under section 54A of that Act and a child who is, or will be, the subject of the order.

(3) Regulations under subsection (2) may modify section 171ZL(8)(c) so as to enable regulations to impose requirements to make statutory declarations as to—

(a) eligibility to apply for a parental order under section 54 or 54A of the Human Fertilisation and Embryology Act 2008;

(b) intention to apply for such an order.

PART 12ZC — Statutory shared parental pay

Entitlement: birth

171ZU

(1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(2) The conditions are—

(a) that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child;

(b) that P satisfies prescribed conditions—

(i) as to employment or self-employment,

(ii) as to having earnings of a prescribed amount for a prescribed period, and

(iii) as to relationship either with the child or with the claimant mother;

(c) that the claimant mother has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;

(d) that at the end of that prescribed week the claimant mother was entitled to be in that employment;

(e) that the claimant mother's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;

(f) if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time;

(g) that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child;

(h) that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period;

(i) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of—

(i) the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which she intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which P intends to claim statutory shared parental pay;

(j) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child;

(k) that a notice under paragraph (i) or (j)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content;

(l) that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay;

(m) that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her;

(n) that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her;

(o) that, where she is an employee within the meaning of the Employment Rights Act 1996, the claimant mother's absence from work during each such week is absence on shared parental leave.

(3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“the claimant”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(4) The conditions are—

(a) that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child;

(b) that the claimant satisfies—

(i) prescribed conditions as to relationship with the child, or

(ii) prescribed conditions as to relationship with M;

(i) as to employment or self-employment, and

(ii) as to having earnings of a prescribed amount for a prescribed period;

(d) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;

(e) that at the end of that prescribed week the claimant was entitled to be in that employment;

(f) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;

(g) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time;

(h) that M became entitled, by reference to the birth of the child, to—

(i) a maternity allowance, or

(ii) statutory maternity pay;

(i) that M satisfies prescribed conditions as to—

(i) the reduction of the duration of the maternity allowance period, or

(ii) the reduction of the duration of the maternity pay period, as the case may be;

(j) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of—

(i) the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which M intends to claim statutory shared parental pay;

(k) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child;

(l) that a notice under paragraph (j) or (k)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content;

(m) that M consents to the extent of the claimant's intended claim for statutory shared parental pay;

(n) that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant;

(o) that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant;

(p) that, where the claimant is an employee within the meaning of the Employment Rights Act 1996, the claimant's absence from work during each such week is absence on shared parental leave.

(5) Regulations may provide for—

(a) the determination of the extent of a person's entitlement to statutory shared parental pay in respect of a child;

(b) when statutory shared parental pay is to be payable.

(6) Provision under subsection (5)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by—

(a) where the mother of the child takes action that is treated by regulations as constituting for the purposes of this section her return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, subsection (4)(i)—

(i) the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or

(ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or

(b) except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 165(3A).

(7) In subsection (6)(a) “relevant week” means—

(a) where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work;

(b) where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated.

For these purposes “week” has the meaning given by section 122(1), in relation to maternity allowance, or the meaning given by section 165(8), in relation to statutory maternity pay.

(8) In determining the number of weeks for the purposes of subsection (6)(b)—

(a) “week” has the same meaning as in subsection (7), and

(b) a part of a week is to be treated as a week.

(9) Provision under subsection (5)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (6)).

(10) Provision under subsection (5)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.

(11) Provision under subsection (5)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period.

(12) Regulations may provide that, where the conditions in subsection (13) are satisfied in relation to a person who is entitled to statutory shared parental pay under subsection (1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (14) where that is relevant.

(13) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay;

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content.

(14) Regulations may provide that, where the conditions in subsection (15) are satisfied in relation to a person who is entitled to statutory shared parental pay under subsection (1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.

(15) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—

(i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,

(ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,

(iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and

(iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child;

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content;

(16) A person's entitlement to statutory shared parental pay under this section is not affected by the birth of more than one child as a result of the same pregnancy.

Entitlement: adoption

171ZV

(1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(2) The conditions are—

(a) that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child;

(b) that X satisfies prescribed conditions—

(i) as to employment or self-employment,

(ii) as to having earnings of a prescribed amount for a prescribed period, and

(iii) as to relationship either with the child or with claimant A;

(c) that claimant A has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;

(d) that at the end of that prescribed week claimant A was entitled to be in that employment;

(e) that claimant A's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;

(f) if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time;

(g) that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child;

(h) that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period;

(i) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of—

(i) the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which X intends to claim statutory shared parental pay;

(j) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child;

(k) that a notice under paragraph (i) or (j)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content;

(l) that X consents to the extent of claimant A's intended claim for statutory shared parental pay;

(m) that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A;

(n) that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A;

(o) that, where claimant A is an employee within the meaning of the Employment Rights Act 1996, claimant A's absence from work during each such week is absence on shared parental leave.

(3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”.

(4) The conditions are—

(a) that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child;

(b) that claimant B satisfies—

(i) prescribed conditions as to relationship with the child, or

(ii) prescribed conditions as to relationship with Y;

(i) as to employment or self-employment, and

(ii) as to having earnings of a prescribed amount for a prescribed period;

(d) that claimant B has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week;

(e) that at the end of that prescribed week claimant B was entitled to be in that employment;

(f) that claimant B's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week;

(g) if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time;

(h) that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child;

(i) that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period;

(j) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of—

(i) the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child),

(ii) the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and

(iii) the number of weeks in respect of which Y intends to claim statutory shared parental pay;

(k) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child;

(l) that a notice under paragraph (j) or (k)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content;

(m) that Y consents to the extent of claimant B's intended claim for statutory shared parental pay;

(n) that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B;

(o) that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B;

(p) that, where claimant B is an employee within the meaning of the Employment Rights Act 1996, claimant B's absence from work during each such week is absence on shared parental leave.

(5) Regulations may provide for—

(a) the determination of the extent of a person's entitlement to statutory shared parental pay in respect of a child;

(b) when statutory shared parental pay is to be payable.

(6) Provision under subsection (5)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by—

(a) where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of this section the person's return to work without satisfying conditions prescribed under subsection (2)(h) or, as the case may be, subsection (4)(i)—

(i) the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or

(ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or

(b) except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 171ZN(2A).

(7) In subsection (6)(a) “relevant week” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “week” has the meaning given by section 171ZN(8).

(8) In determining the number of weeks for the purposes of subsection (6)(b)—

(a) “week” has the same meaning as in subsection (7), and

(b) a part of a week is to be treated as a week.

(9) Provision under subsection (5)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (6)).

(10) Provision under subsection (5)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed.

(11) Provision under subsection (5)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period.

(12) Regulations may provide that, where the conditions in subsection (13) are satisfied in relation to a person who is entitled to statutory shared parental pay under subsection (1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (14) where that is relevant.

(13) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay;

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content.

(14) Regulations may provide that, where the conditions in subsection (15) are satisfied in relation to a person who is entitled to statutory shared parental pay under subsection (1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay.

(15) The conditions are—

(a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of—

(i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child,

(ii) the extent to which V intends to claim statutory shared parental pay in respect of the child,

(iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and

(iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child;

(b) that a notice under paragraph (a)—

(i) is given by such time as may be prescribed, and

(ii) satisfies prescribed conditions as to form and content;

(16) A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.

(17) Regulations are to provide for entitlement to statutory shared parental pay in respect of a child placed, or expected to be placed—

(a) under section 22C of the Children Act 1989 by a local authority in England, or

(b) under section 81 of the Social Services and Well-being (Wales) Act 2014 by a local authority in Wales,

with a local authority foster parent who has been approved as a prospective adopter.

(18) This section has effect in relation to regulations made by virtue of subsection (17) as if—

(a) references to a child being placed for adoption under the law of any part of the United Kingdom were references to being placed under section 22C of the Children Act 1989 or section 81 of the Social Services and Well-being (Wales) Act 2014 with a local authority foster parent who has been approved as a prospective adopter;

(b) references to a placement for adoption were references to placement under section 22C of the Children Act 1989 or section 81 of the Social Services and Well-being (Wales) Act 2014 with such a person.

Entitlement: general

171ZW

(1) Regulations may—

(a) provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed—

(i) section 171ZU(2)(a) to (o),

(ii) section 171ZU(4)(a) to (p),

(iii) section 171ZU(13)(a) and (b),

(iv) section 171ZU(15)(a) to (c),

(v) section 171ZV(2)(a) to (o),

(vi) section 171ZV(4)(a) to (p),

(vii) section 171ZV(13)(a) and (b), and

(viii) section 171ZV(15)(a) to (c);

(b) impose requirements about evidence of entitlement and procedures to be followed;

(d) provide that a person is to be treated for the purposes of section 171ZU or 171ZV as being employed for a continuous period of at least the prescribed period where—

(i) the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and

(ii) those contracts were not continuous;

(e) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 171ZU or 171ZV;

(f) provide that—

(i) the amount of a person's earnings for any period, or

(ii) the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit,

are to be calculated or estimated for the purposes of section 171ZU or 171ZV in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings.

(2) The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include—

(a) a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 171ZU(2)(b) or (4)(c) or 171ZV(2)(b) or (4)(c);

(b) an employer or former employer of such a person.

(3) In subsection (1)(d) “the prescribed period” means the period of the length prescribed by regulations under section 171ZU(2)(c) or (4)(d) or 171ZV(2)(c) or (4)(d), as the case may be.

Liability to make payments

171ZX

(1) The liability to make payments of statutory shared parental pay under section 171ZU or 171ZV is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 171ZU(2)(c) or (4)(d) or 171ZV(2)(c) or (4)(d), as the case may be.

(2) Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.

(3) The Secretary of State may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.

Rate and period of pay

171ZY

(1) Statutory shared parental pay is payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases.

(2) Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 171ZU(5) or 171ZV(5).

(3) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies—

(a) the condition in section 171ZU(2)(a) or (4)(a), or

(b) the condition in section 171ZV(2)(a) or (4)(a).

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