2. In regulation 13 of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982(1) (records to be maintained by employers)—
(a)the existing provision shall be numbered as paragraph (1);
(b)after paragraph (1) there shall be added the following paragraph—
“(1A) For the purposes of paragraph (1)(b) only, the employer is not to be regarded as having made a payment of statutory sick pay where, in respect of any day recorded under paragraph (1)(a), the employee is entitled to receive, and does in fact receive, a payment or payments by way of contractual remuneration from his employer which, in aggregate, equal or exceed the amount of statutory sick pay payable in respect of that day.”.
S.R. 1982 No. 263; relevant amending regulations are S.R. 1996 No. 108