Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 come into force
Implementation date: 6 April 2010
The Regulations provide that an employer is entitled to an amount equal to 92% of any payments made by way of additional statutory paternity pay, or the whole of such payments if the employer is a small employer. Employers are reimbursed through deductions from income tax and national insurance. Employers must maintain records relevant to the payment of additional statutory paternity pay to employees. HM Revenue and Customs can inspect, copy or remove employers’ payment records. The Regulations can be viewed on the OPSI website.