Clause 2 - Statutory paternity pay
Employment Bill
10:30 am
Mr Alan Johnson (Minister of State (Employment and the Regions), Department of Trade and Industry; Kingston upon Hull West and Hessle, Labour)
Yes. Such provision will be made if, for any reason, an employer is unable to meet his obligations in respect of statutory paternity pay. Where an employer should have paid statutory paternity pay but appears to have failed to do so, the Inland Revenue will first have to investigate the circumstances. Where it is satisfied that the employer was indeed liable, it will make a formal decision to that effect and write to the employer stating as much. The employer will then have the right to appeal against the decision. If he does not appeal, or if the appeal is unsuccessful and he continues to fail to pay statutory paternity pay, the Inland Revenue will take over liability and will make the payment direct to the employee. The same principle will apply to statutory adoption pay.