Social Security Contributions and Benefits Act 1992

Rates of payment, etc. E+W+S

157 Rates of payment. E+W+S

(1) Statutory sick pay shall be payable by an employer at the weekly rate of [F1 £96.35].

(2) The Secretary of State may by order—

[F2 (a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and]

(b) make such consequential amendments as appear to him to be required of any provision contained in this Part of this Act.

(3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.

Textual Amendments

F1 Sum in s. 157(1) substituted (6.4.2021) by The Social Security Benefits Up Rating Order 2021 (S.I. 2021/162), arts. 1(3)(e), 9

F2 S. 157(2)(a) substituted (6.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), ss. 8(3), 16(3); S.I. 1994/2926, art. 2(3), Sch. Pt. 3

F3 158 Recovery by employers of amounts paid by way of statutory sick pay. E+W+S

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Textual Amendments

F3 Ss. 158, 159 repealed (with savings) (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 5(a)

F3 159 Power to substitute provisions for s. 158(2). E+W+S

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Textual Amendments

F3 Ss. 158, 159 repealed (with savings) (6.4.1995) by The Statutory Sick Pay Percentage Threshold Order 1995 (S.I. 1995/512), arts. 1(1), 5(a)

[F4 159A Power to provide for recovery by employers of sums paid by way of statutory sick pay. E+W+S

(1) The Secretary of State may by order provide for the recovery by employers, in accordance with the order, of the amount (if any) by which their payments of, or liability incurred for, statutory sick pay in any period exceeds the specified percentage of the amount of their liability for contributions payments in respect of the corresponding period.

(2) An order under subsection (1) above may include provision—

(a) as to the periods by reference to which the calculation referred to above is to be made,

(b) for amounts which would otherwise be recoverable but which do not exceed the specified minimum for recovery not to be recoverable,

(c) for the rounding up or down of any fraction of a pound which would otherwise result from a calculation made in accordance with the order, and

(d) for any deduction from contributions payments made in accordance with the order to be disregarded for such purposes as may be specified,

and may repeal sections 158 and 159 above and make any amendments of other enactments which are consequential on the repeal of those sections.

(3) In this section—

• “contributions payments” means payments which a person is required by or under any enactment to make in discharge of any liability of his as an employer in respect of primary or secondary Class 1 contributions; and

• “specified” means specified in or determined in accordance with an order under subsection (1).

(4) The Secretary of State may by regulations make such transitional and consequential provision, and such savings, as he considers necessary or expedient for or in connection with the coming into force of any order under subsection (1) above.]

Textual Amendments

F4 S. 159A inserted (10.2.1994) by Statutory Sick Pay Act 1994 (c. 2), ss. 3(1), 5(2) (with s. 2(4))

[F5 159B Funding of employers' statutory sick pay liabilities in relation to coronavirus E+W+S

(1) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for the payment by employers of statutory sick pay in respect of incapacity for work related to coronavirus to be funded by Her Majesty's Revenue and Customs to such extent and in such manner as may be prescribed.

(2) Regulations under subsection (1) may—

(a) make provision for a person who has made a payment of statutory sick pay in respect of an employee whose incapacity for work is related to coronavirus to be entitled, except in prescribed circumstances, to recover some or all of that payment;

(b) include provision for a person who has made a payment of statutory sick pay in respect of an employee whose incapacity for work is related to coronavirus to be entitled, except in prescribed circumstances, to recover an additional amount, determined in such manner as may be prescribed.

(3) Regulations under subsection (1) may make provision about when an employee's incapacity for work is related to coronavirus.

(4) Regulations under subsection (1) may, in particular, make provision—

(a) for funding in advance as well as in arrear;

(b) for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to Her Majesty's Revenue and Customs as may be prescribed, or otherwise;

(c) for the recovery by Her Majesty's Revenue and Customs of any sums overpaid to employers under the regulations.

(5) Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer's contributions payments, the amount so deducted is (except in such cases as may be prescribed) to be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—

(a) as having been paid (on such date as may be determined in accordance with the regulations), and

(b) as having been received by Her Majesty's Revenue and Customs,

towards discharging the employer's liability in respect of such contributions.

(6) Regulations under subsection (1) may make provision—

(a) about the procedure for an employer to make a claim under those regulations;

(b) about the determination of claims by Her Majesty's Revenue and Customs;

(c) requiring an employer to keep records in relation to payments of statutory sick pay in respect of incapacity for work related to coronavirus.

(7) Regulations under subsection (1) may have retrospective effect in relation to a day of incapacity for work that falls on or after 13 March 2020.

(8) In this section—

• “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions;

• “coronavirus” means severe acute respiratory syndrome coronavirus 2.

(9) Regulations under subsection (1) must be made with the concurrence of the Secretary of State.]

Textual Amendments

F5 S. 159B inserted (temp.) (25.3.2020) by virtue of Coronavirus Act 2020 (c. 7), ss. 39(1), 87(1) (with ss. 88-90)