The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) (Northern Ireland) Regulations 2020

Funding of eligible employers' liabilities by HMRC N.I.

3.—(1) An eligible employer who has made a payment of statutory sick pay M1 to an employee where—

(a) that employee's period of incapacity for work M2 is related to coronavirus; and

(b) the first day of incapacity for work in that period falls on or after 13th March 2020 [F1 and no later than 30th September 2021] ,

is, subject to paragraphs (2) [F2 , (2A)] and (3), entitled to recover the amount paid to the employee (the “reimbursement amount”) from HMRC.

(2) An eligible employer is not entitled to recover a reimbursement amount from HMRC—

(a) if, were the eligible employer to receive the reimbursement amount claimed, the amount of State aid received by the eligible employer would exceed the maximum temporary aid amount for that eligible employer; or

(b) in respect of an employee for a period for which the eligible employer is entitled to a grant in respect of that employee under the Coronavirus Job Retention Scheme.

[F3 (2A) A reimbursement amount does not include any amount paid to an employee in respect of a qualifying day which falls after 30th September 2021.]

(3) The amount which an eligible employer may recover from HMRC under these Regulations is limited to—

(a) in relation to a single employee, [F4 £192.70]; and

(b) in total, [F5 £192.70] multiplied by the number of employees enrolled in PAYE schemes of the eligible employer on 28th February 2020, determined in accordance with regulation 4.

(4) In this regulation—

(a) an employee includes an employee who—

(i) was employed by the eligible employer during a period of incapacity for work related to coronavirus,

(ii) has received a payment of statutory sick pay from the eligible employer in respect of that period of incapacity for work, and

(iii) no longer works for the eligible employer;

(b) the reference to the reimbursement amount in paragraph (2)(a) is to that amount converted into euros using the European Commission's—

(i) official monthly accounting rate for the euro; and

(ii) conversion rate for April 2020 M3 ; and

(c) the “Coronavirus Job Retention Scheme” is the scheme set out in the Schedule to the Coronavirus Act 2020 Functions of Her Majesty's Revenue and Customs (Coronavirus Job Retention Scheme) Direction M4 .

Textual Amendments

F1 Words in reg. 3(1)(b) inserted (30.9.2021) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Closure) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Closure) Regulations 2021 (S.I. 2021/1013), regs. 1, 3(2)(a)

F2 Word in reg. 3(1) inserted (30.9.2021) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Closure) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Closure) Regulations 2021 (S.I. 2021/1013), regs. 1, 3(2)(b)

F3 Reg. 3(2A) inserted (30.9.2021) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Closure) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Closure) Regulations 2021 (S.I. 2021/1013), regs. 1, 3(3)

F4 Sum in reg. 3(3)(a) substituted (6.4.2021) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2021 (S.I. 2021/281), regs. 1, 2

F5 Sum in reg. 3(3)(b) substituted (6.4.2021) by The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2021 (S.I. 2021/281), regs. 1, 2

Commencement Information

I1 Reg. 3 in force at 26.5.2020, see reg. 1

Marginal Citations

M1 “Statutory sick pay” is defined in section 147(1) of the 1992 Act.

M2 “Period of incapacity for work” is defined in s148(2) of the 1992 Act.

M3 The European Commission's official rates are available at https://ec.europa.eu/info/funding-tenders/how-eu-funding-works/information-contractors-and-beneficiaries/exchange-rate-inforeuro_en.

M4 The Direction dated 15 April 2020 is available at https://www.thegazette.co.uk/notice/3551698. A person unable to access the Direction electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 07785 665073 and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.