The Statutory Sick Pay (General) and Statutory Maternity Pay (General) (Amendment) Regulations (Northern Ireland) 2005

Explanatory Note

(This note is not part of the Regulations.)

These Regulations amend the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 (“the Statutory Sick Pay Regulations”) and the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 (“the Statutory Maternity Pay Regulations”).

Regulation 2 inserts a new regulation 13A into the Statutory Sick Pay Regulations which requires employers to produce records relating to statutory sick pay to an authorised officer of the Inland Revenue within 30 days of a notice being issued to that effect. The new regulation also specifies the types of documents that must be produced, where production must take place and that production does not affect any lien over the records.

Regulation 3 inserts a new regulation 26A into the Statutory Maternity Pay Regulations to make similar provision in relation to statutory maternity pay.

Regulation 4 makes consequential revocations.

Sections 122(5) and 124(4) of the Social Security Administration (Northern Ireland) Act 1992, under which these Regulations are made, were inserted by section 10(2) and (3) of the National Insurance Contributions and Statutory Payments Act 2004 and were brought into operation on 1st January 2005 by virtue of article 3(b) of the National Insurance Contributions and Statutory Payments Act 2004 (Commencement) Order 2004 (S.I. 2004/1943 (C. 85)). As these Regulations are made before the end of the period of 6 months from the commencement of those provisions, they are, accordingly, exempt, by virtue of section 150(5)(b) of the Social Security Administration (Northern Ireland) Act 1992, from reference to the Social Security Advisory Committee.

These Regulations do not impose a charge on business.