2022 No. 176

Social Security, Northern Ireland

The Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations 2022

Made

Laid before Parliament

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, with the concurrence of the Secretary of State, make the following Regulations in exercise of the powers conferred by section 159B(1) and (2)(a) of the Social Security Contributions and Benefits Act 19921 and section 155B(1) and (2)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922.

Citation and Commencement1

These Regulations may be cited as the Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations 2022 and come into force on 17th March 2022.

Amendment of the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 20222

1

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 20223 are amended as follows.

2

In regulation 3(1), after “21st December 2021”, in the second place it occurs, insert “and on or before 17th March 2022”.

Amendment of the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 20223

1

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 20224 are amended as follows.

2

In regulation 3(1), after “21st December 2021”, in the second place it occurs, insert “and on or before 17th March 2022”.

Justin HollidayMyrtle LloydTwo of the Commissioners for Her Majesty’s Revenue and Customs

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions.

Thérèse CoffeySecretary of StateDepartment for Work and Pensions
EXPLANATORY NOTE

(This note is not part of the Regulations)

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5) and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9) provide for certain small and medium size employers to reclaim some, or all, of their Statutory Sick Pay costs relating to coronavirus from Her Majesty’s Revenue and Customs. These Regulations amend those instruments to end employers’ ability to reclaim Statutory Sick Pay costs for coronavirus related absences which occur after 17th March 2022.

An Impact Assessment has not been produced for this instrument because it is covered by the Summary of Impacts published with the Coronavirus Bill on 19th March 2020 at https://publications.parliament.uk/pa/bills/cbill/58-01/0122/Coronavirus%20Bill%20Impact%20Assessment%20final%20pdf.pdf (see pages 72 to 73). Copies are also available from the Department of Health and Social Care, 39 Victoria Street, Westminster, London SW1H 0EU.