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The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2021
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Statutory Instruments
2021 No. 281
Social Security
The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2021
Made
9th March 2021
Laid before Parliament
10th March 2021
Coming into force
6th April 2021
The Commissioners for Her Majesty’s Revenue and Customs, with the concurrence of the Secretary of State, make the following Regulations in exercise of the powers conferred by section 159B of the Social Security Contributions and Benefits Act 1992(1) and section 155B of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2).
Citation and commencement
1. These Regulations may be cited as the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2021 and come into force on 6th April 2021.
Amendment of the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020
2. In regulation 3(3)(a) and (b) of the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020(3) and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020(4), for “£191.70” substitute “£192.70”.
Angela MacDonald
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2021
The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions.
Justin Tomlinson
Minister for Disabled People, Health & Work
Department for Work and Pensions
8th March 2021
EXPLANATORY NOTE
(This note is not part of the Regulations)
The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 provide for certain small and medium size employers to reclaim some, or all, of their Statutory Sick Pay costs from Her Majesty’s Revenue and Customs. These Regulations amend those instruments to increase the maximum amounts which can be claimed in line with the increase of the rate of Statutory Sick Pay from 6th April 2021.
An Impact Assessment has not been produced for this instrument because it simply increases the level of support in line with the increase in the level of Statutory Sick Pay.
(1)
1992 c. 4. By virtue of section 39(1) of the Coronavirus Act 2020 (c. 7), the Social Security Contributions and Benefits Act 1992 has effect as if a new section 159B were inserted after section 159A.
(2)
1992 c. 7. By virtue of section 42(1) of the Coronavirus Act 2020, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect as if a new section 155B were inserted after section 155A.
(3)
S.I. 2020/512, amended by S.I. 2020/1030.
(4)
S.I. 2020/513, amended by S.I. 2020/1030.
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