No 54 The Statutory Sick Pay (Coronavirus) (Suspension of Waiting Days and General Amendment) Regulations (Northern Ireland) 2020
These Regulations suspend the limitation, set out in the Social Security Contributions and Benefits Act (Northern Ireland) 1992, that Statutory Sick Pay is not payable for the first three qualifying days in a period of entitlement. They also amend the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 to specify when a person is isolating by reason of coronavirus is deemed to be incapable of work.
Statutory sick pay is not payable for the first three qualifying days of a period of entitlement to statutory sick pay. These days are known as “waiting days”. Regulation 3 disapplies the waiting days where an employee is incapable of doing the work the employee can reasonably be expected to do under the employee’s contract of service, or where the employee is deemed to be incapable, because of coronavirus. This applies retrospectively from 13th March 2020.