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.