The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022

PART 1Introduction

1Citation and commencement

2Interpretation

PART 2Eligibility for funding

3Funding of eligible employers’ liabilities by HMRC

4Meaning of eligible employer

5When an employee’s incapacity for work is related to coronavirus

6Making a claim

7Time limit for making a claim

PART 4Payments, corrections and overpayments

9Correcting a claim when the amount has been mistakenly overstated

10Correcting a claim when the amount has been mistakenly understated

11Recovery of overpayments

PART 5Records and information requests

12Preservation of records

13Provision of information and records

2022 No. 5

Social Security

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022

Madeat 11.45 a.m. on 5th January 2022

Laid before Parliamentat 4.45 p.m. on 5th January 2022

Coming into force14th January 2022

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 sections 159B and 175(3), (4) and (5A) of the Social Security Contributions and Benefits Act 19921.