9.—(1) The Department may make regulations with respect to the payment by employers of [F1statutory paternity pay, statutory adoption pay [F2, statutory shared parental pay and statutory parental bereavement pay]] .

(2) Regulations under paragraph (1) may, in particular, include provision—

(a)about the records to be kept by employers in relation to payments of [F3statutory paternity pay, statutory adoption pay [F4, statutory shared parental pay and statutory parental bereavement pay]] , including the length of time for which they are to be retained;

(b)for the production of wages sheets and other documents and records to officers of the Board for the purpose of enabling them to satisfy themselves that [F5statutory paternity pay, statutory adoption pay [F6, statutory shared parental pay and statutory parental bereavement pay]] have been paid and are being paid, in accordance with the regulations, to employees who are entitled to them;

(c)for requiring employers to provide information to employees (in their itemised pay statements or otherwise);

(d)for requiring employers to make returns to the Board containing such particulars with respect to payments of [F7statutory paternity pay, statutory adoption pay [F8, statutory shared parental pay and statutory parental bereavement pay]] as the regulations may provide.

(3) Regulations under paragraph (1) must be made with the concurrence of the Board.