- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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 30 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.
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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.
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