Section 132 | Duties of employers—statutory maternity pay and claims for other benefits

(1)Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—

(za)universal credit;^F1

(a)a maternity allowance;

(aa)an employment and support allowance;^F2

(b)short-term incapacity benefit;^F3

(c)an long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and benefits Act; ...^F4F5

(d)Repealed^F5

(2)Regulations under this section shall prescribe—

(a)the kind of information to be furnished in accordance with the regulations;

(b)the person to whom information of the prescribed kind is to be furnished; and

(c)the manner in which, and period within which, it is to be furnished.

(3)Regulations made with the concurrence of the Inland Revenue—^F6

(a)may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;

(b)may provide for—^F6

(i)any woman claiming to be entitled to statutory maternity pay; or

(ii)any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,

to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and

(c)may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such time, as may be prescribed.^F6

(4)Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.^F7