These Regulations revoke and re-enact the provisions of the Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2022 that otherwise cease to have effect by virtue of section 172(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and Article 251(1A) of the Employment Rights (Northern Ireland) Order 1996.

These Regulations make amendments to secondary legislation in consequence of Regulations made under the Employment Rights (Northern Ireland) Order 1996 and Social Security Contributions and Benefits (Northern Ireland) Act 1992, which make provision for entitlements to bereavement leave and pay for parents following the death of a child. The Regulations also make transitional provisions.

A separate impact assessment has not been prepared for these Regulations. The Regulations are part of a package of legislative measures and the relevant impact assessment is the Parental Bereavement (Leave and Pay) Bill impact assessment which was published in April 2020. (Https://www.economy-ni.gov.uk/sites/default/files/consultations/economy/equality-impact-assessment-parental-bereavement-leave-and-pay.pdf.).