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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 1991 No. 641 URL: http://www.bailii.org/uk/legis/num_reg/1991/uksi_1991641_en.html |
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Statutory Instruments
TERMS AND CONDITIONS OF EMPLOYMENT
Made
12th March 1991
Laid before Parliament
15th March 1991
Coming into force
6th April 1991
The Secretary of State for Social Security in exercise of powers conferred by section 84(1) of, and paragraph 1(c) of Schedule 4 to, the Social Security Act 1986(1) and of all other powers enabling him in that behalf, hereby makes the following Regulations:
1. These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 1991 and shall come into force on 6th April 1991.
2. In the Statutory Maternity Pay (Compensation of Employers) Regulations 1987(2)-�
(a)in regulation 1(2) (interpretation) the definition of "statutory sick pay" shall be omitted;
(b)in regulation 3 (determination of the amount an employer shall be entitled to under the Regulations)-�
(i)for the date of "6th April 1990" there shall be substituted the date of "6th April 1991";
(ii)for the figure "7 per cent." there shall be substituted the figure "4.5 per cent.";
(iii)the words "and statutory sick pay" shall be omitted in each place where they occur.
Signed by authority of the Secretary of State for Social Security.
Henley
Parliamentary Under-Secretary of State,
Department of Social Security
12th March 1991
(This note is not part of the Regulations)
These Regulations further amend the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 ("the principal Regulations").
The principal Regulations specify in regulation 3 the amount to which an employer is entitled under those Regulations in respect of a payment of statutory maternity pay made in the tax year commencing 6th April 1990, or any subsequent tax year. The amount so specified is an amount equal to 7 per cent. of the payment.
Regulation 2 of these Regulations reduces that amount to one equal to 4.5 per cent. of the payment. The new amount takes effect from 6th April 1991 and represents the estimate by the Secretary of State of the total amount of secondary Class 1 contributions which will be paid by all employers in respect of statutory maternity pay for the tax year commencing 6th April 1991 as a proportion of the total amount of statutory maternity pay which will be paid by all employers in that tax year.
The proposals for regulation 2, which is made under paragraph 1(c) of Schedule 4 to the Social Security Act 1986, are exempt from reference to the Social Security Advisory Committee by virtue of section 10(2), of and paragraph 15AA of Schedule 3 to, the Social Security Act 1980 (c. 30).
1986 c. 50; section 84(1) is cited because of the meanings ascribed to the words "prescribed"and "regulations".
