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 No. 1013

Cessation of employer eligibility

3.—(1) Regulation 3 (funding of eligible employers’ liabilities by HMRC) is amended as follows.

(2) In paragraph (1)—

(a) in sub-paragraph (b), after “13th March 2020”, insert “and no later than 30th September 2021”;

(b) after “subject to paragraphs (2)”, insert “, (2A)”.

(3) After paragraph (2) insert—

“(2A) A reimbursement amount does not include any amount paid to an employee in respect of a qualifying day(1) which falls after 30th September 2021.”.

(1)

“Qualifying day” is defined in section 154 of the 1992 Act and section 150 of the 1992 NI Act.