Commentary on Sections Administration of National Insurance contributions and Statutory SickPay and Statutory Maternity Pay Section 9 - Compliance regime for statutory sick pay and statutory maternity pay: Great Britain
73.Section 9 provides:
	a routine inspection power to allow officers to examine books and records relating to SSP AND SMP; and
	civil penalties for failures to comply with the requirements of the SSP AND SMP schemes and fits those civil penalties into the procedural framework which surrounds civil penalties generally in the Revenue.
74.Subsections (2) and (3) create regulation making powers to require the records to be maintained and information provided for SSP and SMP purposes.
75.Subsection (4) removes SSP and SMP from the scope of section 113 of the SSAA (criminal offences).
76.Subsection (5) inserts a new section 113A which provides civil penalties for a number of different failures:
	failure to produce records;
	failure to keep records;
	failure to provide information; or
	failure to pay SSP or SMP.
77.The new section 113A (8) applies Schedule 1 to the Employment Act 2002 in relation to the new penalties. That Schedule sets out the penalties procedure and appeals rules.
78.Subsection (5) also inserts new section 113B which provides for penalties in cases of fraud or negligence. Four circumstances are covered:
	making incorrect statements or declarations;
	producing incorrect documents or records;
	making incorrect payments of SSP or SMP; and
	(an employer) receiving incorrect SMP payments.
79.New section 113B (4) and (5) applies Schedule 1 to the Employment Act 2002. That Schedule sets out the penalties procedure and appeals rules.