Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2004 come into force

The Regulations amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994, which provide for amounts to be recoverable by small employers in respect of payments by them of statutory maternity pay and define 'small employer' by reference to the amount of an employer's payments of national insurance contributions. The amendment Regulations substitute an amount of £45,000 for the purpose of that definition in these two Regulations. The Regulations can be viewed on the OPSI website.
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