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
Laid before Parliament
Coming into force
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 19921 and section 155B of the Social Security Contributions and Benefits (Northern Ireland) Act 19922.

Citation and commencement1.

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 20202.

In regulation 3(3)(a) and (b) of the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 20203 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 20204, for “£191.70” substitute “£192.70”.
Angela MacDonald
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs

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
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.