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The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations (Northern Ireland) 2023
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- Northern Ireland Statutory Rules
- 2023 No. 56
- Regulation 5
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Income Support (General) Regulations (Northern Ireland) 1987N.I.
This section has no associated Explanatory Memorandum
5.—(1) The Income Support (General) Regulations (Northern Ireland) 1987(1) are amended in accordance with paragraphs (2) to (6).
(2) In regulation 2 (interpretation), in paragraph (1), in the appropriate place insert—
““parental bereavement leave” means leave under Article 112EA of the Employment Rights (Northern Ireland) Order 1996;”.
(3) In regulation 5 (persons treated as engaged in remunerative work), in paragraph (3A) for “or shared parental leave” substitute “, shared parental leave or parental bereavement leave”.
(4) In regulation 35 (earnings of employed earners), in paragraph (2)(b) for “or shared parental leave” substitute “, shared parental leave or parental bereavement leave”.
(5) In Schedule 1B (prescribed categories of person) after paragraph 14B insert—
“Parental Bereavement Leave
14C.—(1) A person who is entitled to, and is taking, parental bereavement leave by virtue of Article 112EA of the Employment Rights (Northern Ireland) Order 1996 and who satisfies either or both of the conditions set out in sub-paragraph (2).
(2) The conditions for the purposes of sub-paragraph (1) are that the person—
(a)is not entitled to statutory parental bereavement pay by virtue of Part 12ZD of the Contributions and Benefits Act, or to any remuneration from their employer in respect of that leave for the period to which their claim for income support relates;
(b)is entitled to working tax credit, child tax credit payable at a rate higher than the family element or housing benefit on the day before that leave begins.
(3) In this paragraph “remuneration” means payment of any kind and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.”.
(6) In Schedule 9 (sums to be disregarded in the calculation of income other than earnings) in paragraph 4—
(a)after “statutory adoption pay under Part XIIZB of that Act” insert “, statutory parental bereavement pay under Part 12ZD of that Act”; and
(b)for “or shared parental leave” substitute “, shared parental leave or parental bereavement leave”.
Commencement Information
I1Reg. 5 in operation at 2.4.2023, see reg. 1(1)
(1)
S.R. 1987 No. 459; relevant amending Regulations is S.R 2015 No. 146.
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