Search Legislation

Coronavirus Act 2020

Status:

This is the original version (as it was originally enacted).

39Statutory sick pay: funding of employers’ liabilities

This section has no associated Explanatory Notes

(1)The Social Security Contributions and Benefits Act 1992 has effect as if after section 159A there were inserted—

159BFunding of employers’ statutory sick pay liabilities in relation to coronavirus

(1)The Commissioners for Her Majesty’s Revenue and Customs may by regulations make provision for the payment by employers of statutory sick pay in respect of incapacity for work related to coronavirus to be funded by Her Majesty’s Revenue and Customs to such extent and in such manner as may be prescribed.

(2)Regulations under subsection (1) may—

(a)make provision for a person who has made a payment of statutory sick pay in respect of an employee whose incapacity for work is related to coronavirus to be entitled, except in prescribed circumstances, to recover some or all of that payment;

(b)include provision for a person who has made a payment of statutory sick pay in respect of an employee whose incapacity for work is related to coronavirus to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed.

(3)Regulations under subsection (1) may make provision about when an employee’s incapacity for work is related to coronavirus.

(4)Regulations under subsection (1) may, in particular, make provision—

(a)for funding in advance as well as in arrear;

(b)for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to Her Majesty’s Revenue and Customs as may be prescribed, or otherwise;

(c)for the recovery by Her Majesty’s Revenue and Customs of any sums overpaid to employers under the regulations.

(5)Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted is (except in such cases as may be prescribed) to be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—

(a)as having been paid (on such date as may be determined in accordance with the regulations), and

(b)as having been received by Her Majesty’s Revenue and Customs,

towards discharging the employer’s liability in respect of such contributions.

(6)Regulations under subsection (1) may make provision—

(a)about the procedure for an employer to make a claim under those regulations;

(b)about the determination of claims by Her Majesty’s Revenue and Customs;

(c)requiring an employer to keep records in relation to payments of statutory sick pay in respect of incapacity for work related to coronavirus.

(7)Regulations under subsection (1) may have retrospective effect in relation to a day of incapacity for work that falls on or after 13 March 2020.

(8)In this section—

  • “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions;

  • “coronavirus” means severe acute respiratory syndrome coronavirus 2.

(9)Regulations under subsection (1) must be made with the concurrence of the Secretary of State.

(2)The Social Security Administration Act 1992 has effect as if in section 113A (statutory sick pay and statutory maternity pay: breach of regulations)—

(a)in subsection (1)(c), after “153(5)(b)” there were inserted “or 159B”;

(b)in subsection (3), after “132” there were inserted “of this Act, or section 159B of the Contributions and Benefits Act”.

(3)The Social Security Administration Act 1992 has effect as if in section 113B (statutory sick pay and statutory maternity pay: fraud and negligence)—

(a)in subsection (1)(b)(iii), after “153(5)(b)” there were inserted “or 159B”;

(b)after subsection (2) there were inserted—

(2A)Where an employer fraudulently or negligently receives a payment in pursuance of regulations under section 159B of the Contributions and Benefits Act (funding of employers’ statutory sick pay liabilities in relation to coronavirus), the employer is liable to a penalty not exceeding £3,000.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources