The Social Security (Contributions), Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1996
Citation, commencement and interpretation1.
(1)
These Regulations may be cited as the Social Security (Contributions), Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1996 and shall come into operation on 6th April 1996.
(2)
Amendment of the Social Security (Contributions) Regulations2.
(1)
(2)
(3)
(4)
(a)
paragraph (1)(d) is hereby revoked;
(b)
in paragraph (2) sub-paragraphs (d), (e) and (f) are hereby revoked;
(c)
“(2A)
Where Regulation 30B applies, the return required by paragraph (1) of this Regulation and the certificate required by paragraph (2) of this Regulation shall include the information specified in Regulation 30B.”.
(5)
“Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order30B.
(1)
This Regulation applies where an employer recovers any amount in respect of statutory sick pay payments made by him in any income tax month in accordance with Article 2 of the Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 199510 (right of employer to recover statutory sick pay).(2)
The information required, pursuant to Regulation 30(2A) to be included—
(a)
in the return, is, in respect of each employee, the total amount of statutory sick pay the employer paid in each income tax month in respect of which he made that recovery; and
(b)
in the certificate, is the total amount of statutory sick pay the employer recovered in the year.”.
Amendment of the Statutory Sick Pay (General) Regulations3.
(1)
(2)
““income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;”.
(3)
In regulation 7(2) (time and manner of notification of incapacity for work)—
(a)
after the word “given” where it first occurs there shall be inserted “one month”;
(b)
after “it later” there shall be inserted “or, if in the particular circumstances that is not practicable, as soon as it is reasonable practicable thereafter”.
(4)
(a)
“(b)
any payment of statutory sick pay made in respect of any day recorded under sub-paragraph (a).”;
(b)
paragraphs (2) to (5) are hereby revoked.
(5)
(a)
in paragraph (1)—
(i)
at the beginning there shall be inserted “Subject to paragraph (1A),”;
(ii)
after “purpose,” there shall be inserted “or in a form in which it can be processed by equipment operating automatically in response to instructions given for that purpose,”;
(b)
“(1A)
For the purposes of paragraph (1), where, in the particular circumstances of a case, it is not practicable for the employer to furnish the information within the specified time mentioned in paragraph (2), (3), (4)(b)(ii) or (5), he shall, not later than the first pay day within the meaning of regulation 9(1) immediately following the relevant specified time, furnish the information to his employee.”;
(c)
(6)
(a)
in paragraph (1)—
(i)
at the end of sub-paragraph (b) “and” shall be omitted:
(ii)
“(d)
the employee requests one or more statements in relation to the payment of statutory sick pay,”;
(iii)
for “a statement” there shall be substituted “one or more statements” and for “employment ending” there shall be substituted “employee making the request under sub-paragraph (d), or where it is not practicable, not later than his first pay day within the meaning of regulation 9(1) which would have fallen within the next income tax month immediately following that request”;
(b)
paragraph (7) is hereby revoked.
Amendment of the Statutory Sick Pay (Mariners, Airmen and Persons Abroad) Regulations4.
(1)
(2)
In regulation 1(2) (interpretation)—
(a)
““the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”;
(b)
““the Contributions Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 1979;”.
(3)
“Persons absent from Northern Ireland — meaning of “employee”4A.
Subject to regulations 4, 5(2), 6(2) and 7, where a person, while absent from Northern Ireland for any purpose, is gainfully employed by an employer who is liable to pay in respect of him secondary Class 1 contributions under section 6 of the Contributions and Benefits Act or regulation 112 of the Contributions Regulations18, he shall be treated as an employee for the purposes of Part XI of that Act.”.
(4)
“Persons abroad — general8.
Where a mariner or an airman within the meaning of regulation 5(1) or 6, or a person who is an employee, or is treated as an employee under regulation 4 or 4A, is incapable of work during a period of entitlement to statutory sick pay while absent from Northern Ireland, his entitlement to statutory sick pay shall cease only if he fails to satisfy the conditions of entitlement under Part XI of the Contributions and Benefits Act, notwithstanding that his employer ceases, during the period of entitlement, to be liable to pay in respect of him secondary Class 1 contributions under section 6 of that Act or regulation 112 of the Contributions Regulations.”.
(5)
Regulations 9 and 10 are hereby revoked.
Amendment of the Statutory Maternity Pay (Persons Abroad and Mariners) Regulations5.
(1)
(2)
In regulation 1(2) (interpretation)—
(a)
““the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”;
(b)
““the Contributions Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 1979;”.
(3)
“Persons absent from Northern Ireland — meaning of “employee”2A.
Subject to regulations 2, 3 and 7(3), where a woman, while absent from Northern Ireland for any purpose, is gainfully employed by an employer who is liable to pay in respect of her secondary Class 1 contributions under section 6 of the Contributions and Benefits Act or regulation 112 of the Contributions Regulations, she shall be treated as an employee for the purposes of Part XII of that Act.”.
(4)
Regulation 4 is hereby revoked.
(5)
In regulation 5 (women who worked in the European Community)—
(a)
in paragraph (1)(b) for “2 years” there shall be substituted “26 weeks”;
(b)
paragraph (2) is hereby revoked.
(6)
Regulation 8 is hereby revoked.
Transitional provision6.
Where a woman’s expected day of confinement falls in a week which begins before 18th August 1996, the Statutory Maternity Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 1987 shall have effect as if regulation 5 of these Regulations had not been made.
Revocations7.
The following Regulations are hereby revoked—
(a)
(b)
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland
The Commissioners of Inland Revenue hereby concur.
These Regulations amend the Social Security (Contributions) Regulations (Northern Ireland) 1979, the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982, the Statutory Sick Pay (Mariners, Airmen and Persons Abroad) Regulations (Northern Ireland) 1982 and the Statutory Maternity Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 1987.
These Regulations make provision enabling statutory sick pay and statutory maternity pay to be paid to employees (including mariners and airmen) who go outside Northern Ireland for any purpose; and reduce the extent of the records an employer is required to maintain (regulations 2, 3, 4 and 5).
As regards statutory sick pay alone the Regulations also make provision reducing the time limit within which an employee may notify his employer of sickness absence where there is good cause for delay; and introduce flexibility into the manner in which, and the time limit within which, an employer is required to provide information to his employees (regulations 2 and 3).
The Regulations make a transitional provision in respect of women whose expected weeks of confinement fall before 18th August 1996 (regulation 6).
The Regulations also make consequential revocations (regulation 7).
These Regulations correspond to provision contained in Regulations made by the Secretary of State for Social Security in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.