- Latest available (Revised)
- Original (As made)
The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990
You are here:
- UK Statutory Instruments
- 1990 No. 536
- Regulation 2
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990, Section 2 is up to date with all changes known to be in force on or before 29 September 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Refunds of contributionsU.K.
2.—(1) Where contractual maternity pay becomes repayable after 31st March 1990 and —
(a)subject to paragraph (2) below, an application for refund of contributions paid in respect of that pay is made in accordance with paragraph (3) below; and
(b)the net amount of the refund which would, but for this sub-paragraph, be payable exceeds the amount of one fifteenth of a standard rate primary Class 1 contribution payable on earnings at the upper earnings limit in respect of primary Class 1 contributions prescribed in regulation 7 of the Contributions Regulations (lower and upper earnings limits) for the last or only year in respect of which the contributions were paid,
the Secretary of State shall refund the whole of any primary or secondary Class 1 contributions paid in respect of that pay or, as the case may be, such part of those contributions as is prescribed in regulation 3 below.
(2) No application under this regulation may be made unless —
(a)where the application is by the employee, the contractual maternity pay has been repaid; or
(b)where the application is by the employer, he has been repaid the contractual maternity pay or can satisfy the Secretary of State that he has taken all reasonable steps to recover it.
(3) A person desiring to apply for the refund of any contribution under this regulation shall make the application in writing and within the period of 6 years from the end of the year in which that contribution was paid or, if the Secretary of State is satisfied that the person making the application had good cause for not making it within the said period, within such longer period as the Secretary of State may allow.
(4) In this regulation —
(a)“contractual maternity pay” means earnings payable under a contract of service by reason of pregnancy or confinement and repayable to the employer in the event of the employee failing to resume that employment after the birth or confinement; and
(b)“standard rate” means the appropriate percentage rate specified in section 4(6A) of the Act for primary Class 1 contributions.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.