SCHEDULEParental bereavement leave and pay

PART 3Further amendments to do with parental bereavement leave and pay

Social Security Contributions and Benefits Act 1992

9

The Social Security Contributions and Benefits Act 1992 is amended as follows.

10

In section 1 (outline of contributory system), in subsection (5), for “and statutory shared parental pay” substitute “ , statutory shared parental pay and statutory parental bereavement pay ”.

11

In section 4 (payments treated as remuneration and earnings), in subsection (1)(a)—

(a)

omit “or” at the end of sub-paragraph (v);

(b)

at the end of sub-paragraph (vi) (but before the “and”) insert“or

(vii)

statutory parental bereavement pay;”.

12

In section 4AA (limited liability partnerships), in subsection (2), for “or 171ZS” substitute “ , 171ZS or 171ZZ14 ”.

13

In section 4C (power to make provision in consequence of provision made by or by virtue of section 4B etc), in subsection (11), in paragraph (a) of the definition of “statutory payment”, for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.