The Statutory Maternity Pay and Statutory Adoption Pay (Curtailment) Regulations 2014
These Regulations allow eligible women to curtail their statutory maternity pay in accordance with section 165(3A) of the Social Security Contributions and Benefits Act 1992 (“the 1992 Act”) in order to enable them to take statutory shared parental pay in accordance with section 171ZU of the 1992 Act. The Regulations also allow eligible women to curtail their statutory maternity pay in accordance with section 165(3A) of the 1992 Act in order to allow their partner (which includes their spouse or the child’s father) to take statutory shared parental pay in accordance with section 171ZU of the 1992 Act, or shared parental leave in accordance with section 75E of the Employment Rights Act 1996.