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

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1. Introductory Text

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   PART 1 Introduction

   1. 1. Citation and commencement

   2. 2. Interpretation

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   PART 2 Eligibility for funding

   1. 3. Funding of eligible employers’ liabilities by HMRC

   2. 4. Meaning of eligible employer

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

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   PART 3 Claims

   1. 6. Making a claim

   2. 7. Time limit for making a claim

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   PART 4 Payments, corrections and overpayments

   1. 8. Payments

   2. 9. Correcting a claim when the amount has been mistakenly overstated

   3. 10. Correcting a claim when the amount has been mistakenly understated

   4. 11. Recovery of overpayments

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   PART 5 Records and information requests

   1. 12. Preservation of records

   2. 13. Provision of information and records

7. Signature

8. Explanatory Note