The Regulations amend the Statutory Paternity Pay and Statutory Adoption Pay (Persons Abroad and Mariners) Regulations 2002 (SI 2002/2821) to cater for overseas adoptions, by taking account of the fact that there is no “matching” in the case of adoptions from overseas.
The Regulations provide for the application of the provisions of part 12ZA of the Social Security Contributions and Benefits Act 1992, which concern additional statutory paternity pay, to adoptions from overseas.
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.
The Regulations allow NHS employees with two or more contracts of employment with different bodies to elect, for the purposes of the additional statutory paternity pay provisions of part 12ZA of the Social Security Contributions and Benefits Act 1992, to treat those contracts as one contract.
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