Section 113B | Statutory sick pay and statutory maternity pay: fraud and negligence ^F1

(1)Where a person fraudulently or negligently—^F1

(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory sick pay or statutory maternity pay, or^F1

(b)produces any incorrect document or record or provides any incorrect information of a kind mentioned in—^F1

(i)regulations under section 5(1)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay,^F1

(ii)regulations under section 130 or 132, or^F1

(iii)regulations under section 153(5)(b) of the Contributions and Benefits Act,^F1

he is liable to a penalty not exceeding £3,000.

(2)Where an employer fraudulently or negligently makes an incorrect payment of statutory sick pay or statutory maternity pay, he is liable to a penalty not exceeding £3,000.^F1

(3)Where an employer fraudulently or negligently receives an overpayment in pursuance of regulations under section 167 of the Contributions and Benefits Act (statutory maternity pay: advance payments to employers), he is liable to a penalty not exceeding £3,000.^F1

(4)Schedule 1 to the Employment Act 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (5)).^F1

(5)That Schedule applies as if—^F1

(a)references to a penalty under section 11 or 12 of that Act were to a penalty under this section, and^F1

(b)the provisions of the Taxes Management Act 1970 having effect in relation to an appeal mentioned in paragraph 3(2) of that Schedule did not include section 50(9) of that Act.^F1