Suspension of waiting days
2.—(1) Section 155(1) (limitations on entitlement) of the Social Security Contributions and Benefits Act 1992 (“the 1992 Act”) does not apply in relation to an employee where—
(a)that employee’s period of incapacity for work is related to coronavirus; and
(b)the first day of incapacity for work in that period arose on or after 13th March 2020.
(2) Paragraph (1) applies in relation to a day of incapacity for work that falls on or after 13th March 2020.
(3) In this regulation—
(a)“period of incapacity for work” has the meaning given by section 152 of the 1992 Act; and
(b)a period of incapacity for work is related to coronavirus if the employee is—
(i)incapable by reason of infection or contamination with coronavirus, or
(ii)deemed, in accordance with regulation 2(1)(c) of the Statutory Sick Pay (General) Regulations 1982(1), to be incapable by reason of coronavirus,
of doing work which the employee can reasonably be expected to do under the employee’s contract of service.
(4) The reference to regulation 2(1)(c) in paragraph (3)(b) above is a reference to the regulation which was in force on the first day of incapacity for work in question.
S.I. 1982/894. Paragraph (1)(c) was inserted by S.I. 2020/287, and amended by S.I. 2020/304 and regulation 3 of these Regulations.