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The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995
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- 1995 No. 69
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This order makes provision for employers to recover payments of statutory sick pay in excess of 13 per cent. of their liability for Class 1 contributions payments in any income tax month.
Article 2 sets out how the amount an employer may recover is to be determined.
Article 3 provides for the amount determined under article 2 to be recovered by deduction from Class 1 contributions payments.
Article 4 provides for repayment by or on behalf of the Department of Helath and Social Services to the employer where the amount he is entitled to deduct exceeds his contributions payments.
Article 5 repeals and revokes the statutory provisions which provide for recovery of statutory sick pay by small employers.
Article 6 makes amendments consequential on the repeals and revocations in article 5.
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