(a) the scheme shall be regarded to that extent as not
complying with the principle of equal treatment; and

(b) subject to sub-paragraph (3), this Schedule shall apply
accordingly.

(2) 5In this paragraph “unfair shared parental leave provisions”, in
relation to an employment-related benefit scheme, means any
provision—

(a) which relates to continuing membership of, or the accrual
of rights under, the scheme during any period of paid
10shared parental leave in the case of any member who is (or
who, immediately before the commencement of such a
period, was) an employed earner and which treats such a
member otherwise than in accordance with the normal
employment requirement; or

(b) 15which requires the amount of any benefit payable under
the scheme to or in respect of any such member, to the
extent that it falls to be determined by reference to earnings
during a period which included a period of paid shared
parental leave, to be determined otherwise than in
20accordance with the normal employment requirement.

(3) In the case of any unfair shared parental leave provision—

(a) the more favourable treatment required by paragraph 3(1)
is treatment no less favourable than would be accorded to
the member in accordance with the normal employment
25requirement; and

(b) paragraph 3(2) does not authorise the making of any such
election as is there mentioned;

but, in respect of any period of paid shared parental leave, a
member shall only be required to pay contributions on the amount
30of contractual remuneration or statutory shared parental pay
actually paid to or for the member in respect of that period.

(4) In this paragraph—

• “the normal employment requirement” is the requirement
  that any period of paid shared parental leave shall be
  35treated as if it were a period throughout which the member
  in question works normally and receives the remuneration
  likely to be paid for doing so;

• “period of paid adoption leave” has the same meaning as in
  paragraph 5B;

• 40“period of paid paternity leave” has the same meaning as in
  paragraph 5A;

• “period of paid shared parental leave”, in the case of a
  member, means a period—

  (a)

  throughout which the member is absent from work in
  45circumstances where sub-paragraph (5), (6), (7), (8),
  (9) or (10) applies, and

  (b)

  for which the employer (or if the member is no longer
  in that person’s employment, his former employer)
  pays the member any contractual remuneration or
  50statutory shared parental pay.

(5) This sub-paragraph applies if—

(a) the member’s absence from work is due to the birth of a
child,

(b) the member is the mother of the child, and

(c) 5the absence from work is not absence on maternity leave
(within the meaning of the Equality Act 2010).

(6) This sub-paragraph applies if—

(a) the member’s absence from work is due to the birth of a
child,

(b) 10the member is a person who satisfies the conditions
prescribed under section 171ZU(4)(b)(i) or (ii) of the Social
Security Contributions and Benefits Act 1992 in relation to
the child, and

(c) the member’s absence from work is not absence during a
15period of paid paternity leave.

(7) This sub-paragraph applies if—

(a) the member’s absence from work is due to the placement
of a child for adoption under the law of any part of the
United Kingdom,

(b) 20the member is—

(i) a person with whom a child is placed for adoption
under the law of any part of the United Kingdom,
or

(ii) a person who satisfies the conditions prescribed
25under section 171ZV(4)(b)(i) or (ii) of the Social
Security Contributions and Benefits Act 1992 in
relation to the child, and

(c) the member’s absence from work is not absence during—

(i) a period of paid paternity leave, or

(ii) 30a period of paid adoption leave.

(8) This sub-paragraph applies if—

(a) the member’s absence from work is due to the placement
of a child under section 22C of the Children Act 1989 by a
local authority in England with a local authority foster
35parent who has been approved as a prospective adopter,

(b) the member is—

(i) the local authority foster parent with whom the
child in question is placed under section 22C of the
Children Act 1989, or

(ii) 40a person who satisfies the conditions prescribed
under section 171ZV(4)(b)(i) or (ii) of the Social
Security Contributions and Benefits Act 1992, as
modified by section 171ZV(18) of that Act (cases
involving the placing of a child by a local authority
45in England with a local authority foster parent who
has been approved as a prospective adopter), in
relation to the child, and

(c) the member’s absence from work is not absence during—

(i) a period of paid paternity leave, or

(ii) 50a period of paid adoption leave.

(9) This sub-paragraph applies if—

(a) the member’s absence from work is due to the adoption or
expected adoption of a child who has entered the United
Kingdom in connection with or for the purposes of
5adoption which does not involve placement of the child for
adoption under the law of any part of the United
Kingdom,

(b) the member is—

(i) the person who has adopted or expects to adopt the
10child in question, or

(ii) a person who satisfies the conditions prescribed
under section 171ZV(4)(b)(i) or (ii) of the Social
Security Contributions and Benefits Act 1992, as
applied by virtue of section 171ZZ5(1) of that Act
15(adoption cases not involving placement under the
law of the United Kingdom), in relation to the
child, and

(c) the member’s absence from work is not absence during—

(i) a period of paid paternity leave, or

(ii) 20a period of paid adoption leave.

(10) This sub-paragraph applies if—

(a) the member’s absence from work is due to the birth of a
child,

(b) the member is a person who has applied, or intends to
25apply, for a parental order under section 54 of the Human
Fertilisation and Embryology Act 2008 in relation to the
child, and

(c) the member’s absence from work is not absence during—

(i) a period of paid paternity leave, or

(ii) 30a period of paid adoption leave.”

Finance Act 1989 (c. 26)Finance Act 1989 (c. 26)

5 (1) Section 182 of the Finance Act 1989 (offences relating to disclosure of
information relating to social security functions etc) is amended as follows.

(2) In subsection (1) (offence where official discloses information relating to an
35individual’s tax affairs etc), in paragraph (c) (an individual’s statutory
pay)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
40parental pay”.

(3) In subsection (2A) (meaning of “social security functions”), in paragraph
(a)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) 45after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

(4) In subsection (4)(c) (offence where person discloses information relating to
an individual’s tax affairs etc), in sub-paragraph (iii) (an individual’s
statutory benefits and statutory pay)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
5pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

(5) In subsection (5)(b) (exception to offence: disclosure with consent)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
10pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

(6) In subsection (11A) (references to Great Britain statutory pay to include
references to statutory pay under corresponding Northern Ireland
15legislation)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”;

(c) 20for “or Part 12ZB” there is substituted “, Part 12ZB or Part 12ZC”.

Social Security Contributions and Benefits Act 1992 (c. 4)Social Security Contributions and Benefits Act 1992 (c. 4)

6 The Social Security Contributions and Benefits Act 1992 is amended as
follows.

7 In section 1 (outline of contributory system), in subsection (5) (money
25provided by Parliament applied in relation to statutory pay)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay and” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “and statutory shared
parental pay”.

8 30In section 4 (payments treated as remuneration and earnings), in subsection
(1)(a)—

(a) in sub-paragraph (iii), the word “ordinary” is repealed;

(b) sub-paragraph (iv) (additional statutory paternity pay) and the “or”
following it are repealed;

(c) 35for the “and” following sub-paragraph (v) there is substituted “or

“(vi) statutory shared parental pay; and”.

9 In section 4C (power to make provision in consequence of provision made
by or by virtue of section 4B etc), in subsection (11), in the definition of
“statutory payment”, in paragraph (a)—

(a) 40for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

10 In the title of Part 12ZA, the words “Ordinary and additional” are repealed.

11 45The italic cross-heading preceding section 171ZA is repealed.

12 (1) Section 171ZA (entitlement to ordinary statutory paternity pay: birth) is
amended as follows.

(2) In subsection (1), for ““ordinary statutory paternity pay”” there is
substituted ““statutory paternity pay””.

(3) 5In subsection (4), the word “ordinary” is repealed.

13 (1) Section 171ZB (entitlement to ordinary statutory paternity pay: adoption) is
amended as follows.

(2) In subsection (1), for ““ordinary statutory paternity pay”” there is
substituted ““statutory paternity pay””.

(3) 10In subsection (4), the word “ordinary” is repealed.

(4) In subsection (6), the word “ordinary” is repealed.

14 (1) Section 171ZC (entitlement to ordinary statutory paternity pay: general) is
amended as follows.

(2) In subsection (1), the word “ordinary”, in both places it occurs, is repealed.

(3) 15In subsection (2), the word “ordinary” is repealed.

15 (1) Section 171ZD (liability to pay ordinary statutory paternity pay) is amended
as follows.

(2) In subsection (1), the word “ordinary” is repealed.

(3) In subsection (2)—

(a) 20the word “ordinary”, in both places it occurs, is repealed;

(b) the words “or additional statutory paternity pay (or both)” are
repealed.

16 (1) Section 171ZE (rate and period of pay) is amended as follows.

(2) In subsection (1), the word “Ordinary” is repealed.

(3) 25In subsection (2)—

(a) in the words preceding paragraph (a), the word “Ordinary” is
repealed;

(b) in paragraph (b), the word “ordinary” is repealed.

(4) In subsection (4), the word “Ordinary” is repealed.

(5) 30In subsection (5), the word “ordinary” is repealed.

(6) In subsection (7), the word “ordinary”, in both places it occurs, is repealed.

(7) In subsection (8), the word “ordinary” is repealed.

(8) In subsection (10A), the word “ordinary”, in both places it occurs, is
repealed.

(9) 35In subsection (11), in the definition of “statutory pay week”, the word
“ordinary”, in both places it occurs, is repealed.

17 The italic cross-heading preceding section 171ZEA is repealed.

18 The italic cross-heading preceding section 171ZF is repealed.

19 In section 171ZF (restrictions on contracting out), in subsection (2)
(agreements which are not void for contracting out), for “ordinary statutory
paternity pay or additional statutory paternity pay” there is substituted
“statutory paternity pay”.

20 5In section 171ZG (relationship with contractual remuneration), subsection
(4) is repealed.

21 (1) Section 171ZJ (provision supplementary to Part 12ZA) is amended as
follows.

(2) In subsection (5) (meaning of “week”), for “sections 171ZE and 171ZEE”
10there is substituted “section 171ZE”.

(3) In subsection (10)(f) (regulations relating to NHS contracts treated as a single
contract: provision for identifying the employer under the single contract),
for “ordinary statutory paternity pay or additional statutory paternity pay”
there is substituted “statutory paternity pay”.

22 15In section 176 (Parliamentary control of subordinate legislation), in
subsection (1) (affirmative procedure), in paragraph (a), the words “171ZEA
to 171ZEE;” are repealed.

Social Security Administration Act 1992 (c. 5)Social Security Administration Act 1992 (c. 5)

23 The Social Security Administration Act 1992 is amended as follows.

24 20In section 5 (regulations about claims for and payments of benefits), in
subsection (5) (application of provisions of subsection (1) to statutory pay)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay and” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “and statutory shared
25parental pay”.

25 In section 122AA (disclosure of contributions information etc by HMRC), in
subsection (1) (disclosure to HSE etc or because of reciprocal agreements
with other countries)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
30pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

26 In section 150 (annual up-rating of benefits), in subsection (1) (sums to be
reviewed), in paragraph (j), for “171ZEE(1) or 171ZN(1)” there is substituted
35“171ZN(2D)(b) or 171ZY(1)”.

27 In section 163 (general financial arrangements), in subsection (1) (payments
to be made out of the National Insurance Fund), in paragraph (d) (sums
falling to be paid etc by HMRC under regulations relating to forms of
statutory pay)—

(a) 40for “ordinary statutory paternity pay or additional statutory
paternity pay” there is substituted “statutory paternity pay”;

(b) before the words “, falls to be” there is inserted “or statutory shared
parental pay”.

28 (1) Section 165 (adjustments between the National Insurance Fund and the
45Consolidated Fund) is amended as follows.

(2) In subsection (1) (payments from National Insurance Fund into
Consolidated Fund), in paragraph (b) (payments by way of adjustment in
consequence of the operation of legislation relating to forms of statutory
pay)—

(a) 5in sub-paragraph (iii) (ordinary statutory paternity pay), the word
“ordinary” is repealed;

(b) sub-paragraph (iv) (additional statutory paternity pay) and the
“and” following it are repealed;

(c) in sub-paragraph (v), at the end there is inserted “; and

“(vi) 10statutory shared parental pay.”

(3) In subsection (5) (payments from National Insurance Fund into
Consolidated Fund), in paragraph (a) (sums in respect of HMRC
administrative expenses)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
15pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

Employment Rights Act 1996 (c. 18)Employment Rights Act 1996 (c. 18)

29 The Employment Rights Act 1996 is amended as follows.

30 20In section 27 (meaning of “wages”), in subsection (1) (sums included)—

(a) in paragraph (ca), for “ordinary statutory paternity pay or additional
statutory paternity pay” there is substituted “statutory paternity
pay”;

(b) after paragraph (cb) there is inserted—

“(cc) 25statutory shared parental pay under Part 12ZC of that
Act,”.

31 In section 47C (right not to be subjected to detriment in connection with
leave for family and domestic reasons), in subsection (2) (reasons that may
be prescribed)—

(a) 30after paragraph (ba) there is inserted—

“(bb) shared parental leave,”;

(b) in paragraph (ca) (paternity leave), the words “ordinary or
additional” are repealed.

32 In section 80A (entitlement to ordinary paternity leave: birth), in the title, the
35word “ordinary” is repealed.

33 In section 80B (entitlement to ordinary paternity leave: adoption), in the title,
the word “ordinary” is repealed.

34 (1) Section 80C (rights during and after ordinary and additional paternity leave)
is amended as follows.

(2) 40In subsection (1) (provision as to rights under section 80A or 80AA), the
words “or 80AA” are repealed.

(3) In subsection (2) (absence on leave under section 80A or 80AA may include
a period of other statutory leave)—

(a) the words “or 80AA” are repealed;

(b) 45paragraph (za) (leave under section 80AA) is repealed;

(c) the “and” following paragraph (b) is repealed;

(d) after paragraph (b) there is inserted—

“(ba) shared parental leave, and”.

(4) In subsection (3) (provision as to rights under section 80B or 80BB)—

(a) 5the words “or 80BB” are repealed;

(b) the words “or 80AA” are repealed.

(5) In subsection (4) (absence on leave under section 80B or 80BB may include a
period of other statutory leave)—

(a) the words “or 80BB” are repealed;

(b) 10paragraph (za) (leave under section 80BB) is repealed;

(c) after paragraph (b) there is inserted—

“(ba) shared parental leave,”;

(d) in paragraph (d) (leave under section 80A or 80AA), the words “or
80AA” are repealed.

(6) 15In subsection (6) (provision as to remuneration), for “any of sections 80A to
80BB” there is substituted “section 80A or 80B”.

(7) In subsection (7) (provision as to seniority on return etc), for “any of sections
80A to 80BB” there is substituted “section 80A or 80B”.

35 In section 80D (provision as to redundancy or dismissal), in subsection (1),
20for “, 80AA, 80B or 80BB” there is substituted “or 80B”.

36 (1) Section 80E (supplemental to Chapter 3 of Part 8) is amended as follows.

(2) In subsection (1) (provision that may be made by regulations), for “any of
sections 80A to 80BB”, in each place it occurs, there is substituted “section
80A or 80B”.

(3) 25Subsection (2) (persons who may be subjected to duties in connection with
employees exercising rights under section 80AA or 80BB) is repealed.

37 (1) Section 88 (liability of employer to pay employee during period of notice:
employments with normal working hours) is amended as follows.

(2) In subsection (1)(c) (liability to employee who is absent from work because
30of pregnancy etc)—

(a) after “adoption leave,” there is inserted “shared parental leave,”;

(b) for “ordinary or additional paternity leave” there is substituted
“paternity leave”.

(3) In subsection (2) (certain payments during the period of notice treated as
35meeting employer’s liability)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay” there is substituted “statutory paternity pay”;

(b) after “statutory adoption pay,” there is inserted “shared parental
pay, statutory shared parental pay,”.

38 (1) 40Section 89 (effect of notice of termination: employments without normal
working hours) is amended as follows.

(2) In subsection (3)(b) (effect of absence from work because of pregnancy etc
during the period of notice)—

(a) after “adoption leave,” there is inserted “shared parental leave,”;

(b) for “ordinary or additional paternity leave” there is substituted
“paternity leave”.

(3) In subsection (4) (certain payments during the period of notice treated as
remuneration)—

(a) 5for “ordinary statutory paternity pay, additional statutory paternity
pay” there is substituted “statutory paternity pay”;

(b) after “statutory adoption pay,” there is inserted “shared parental
pay, statutory shared parental pay,”.

39 In section 99 (dismissal to be regarded as unfair where the dismissal relates
10to leave for family reasons), in subsection (3) (reasons or sets of
circumstances that may be prescribed)—

(a) after paragraph (ba) there is inserted—

“(bb) shared parental leave,”;

(b) in paragraph (ca), for “ordinary or additional paternity leave” there
15is substituted “paternity leave”.

40 In section 106 (dismissal of employee engaged as replacement for person
absent from work because of pregnancy etc), in subsection (2)(a), for “leave
under section 80AA or 80BB (additional paternity leave)” there is
substituted “shared parental leave”.

41 20In section 230 (meaning of “employee”, etc), after subsection (6) there is
inserted—

“(7) This section has effect subject to section 75K(3) and (5).”

42 In section 235 (other definitions), in subsection (1)—

(a) for the definition of “ordinary or additional paternity leave” there is
25substituted—

• ““paternity leave” means leave under section 80A or
  80B,”;

(b) in the definition of “week”, in paragraph (b), after “in sections” there
is inserted “75F, 75H,”;

(c) 30at the appropriate place there is inserted—

• ““shared parental leave” means leave under section 75E
  or 75G,”.

43 In section 236 (orders and regulations), in subsection (3) (affirmative
procedure), the following are repealed—

(a) 35“80AA,”;

(b) “80BB,”.

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

44 The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is
amended as follows.

45 (1) 40Section 8 (decisions by officers of Revenue and Customs) is amended as
follows.

(2) In subsection (1)—

(a) in paragraph (f), for “ordinary statutory paternity pay, additional
statutory paternity pay or” there is substituted “statutory paternity
45pay,”;

(b) in paragraph (f), after “statutory adoption pay” there is inserted “or
statutory shared parental pay”;

(c) in paragraph (g), for “to 12ZB” there is substituted “to 12ZC”;

(d) in paragraph (g), for “ordinary statutory paternity pay, additional
5statutory paternity pay and” there is substituted “statutory paternity
pay,”;

(e) in paragraph (g), after “statutory adoption pay” there is inserted
“and statutory shared parental pay”;

(f) in paragraph (ga), for “ordinary statutory paternity pay, additional
10statutory paternity pay or” there is substituted “statutory paternity
pay,”;

(g) in paragraph (ga), after “statutory adoption pay” there is inserted “or
statutory shared parental pay”.

(3) In subsection (3)(b)—

(a) 15for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

46 In section 11 (appeals against decisions of officers of Revenue and Customs),
20in subsection (2)(a)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

47 (1) 25Section 14 (matters arising as respects decisions) is amended as follows.

(2) In subsection (1) (regulations as to matters arising pending a decision etc), in
paragraph (a)(i)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;

(b) 30after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

(3) In subsection (3) (regulations requiring concurrence of the Secretary of
State)—

(a) for “ordinary statutory paternity pay, additional statutory paternity
35pay or” there is substituted “statutory paternity pay,”;

(b) after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.

Finance Act 1999 (c. 16)Finance Act 1999 (c. 16)

48 (1) Sections 132 and 133 of the Finance Act 1999 have effect as if statutory shared
40parental pay were a matter which is under the care and management of the
Commissioners for Revenue and Customs.

(2) In this paragraph “statutory shared parental pay” includes statutory pay
under Northern Ireland legislation corresponding to the provisions of Part
12ZC of the Social Security Contributions and Benefits Act 1992.