Search Results
The Statutory Parental Bereavement Pay (Administration) Regulations (Northern Ireland) 2022
These Regulations provide for the funding of employers’ liabilities to make payments of statutory parental bereavement pay; they also impose obligations on employers in connection with such payments and confer powers on the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”).
Under regulation 3, an employer is entitled to an amount equal to 92 per cent. of payments made by the employer of statutory parental bereavement pay, or the whole of such payments if the employer is a small employer. Regulations 4 to 7 provide for employers to be reimbursed through deductions from income tax, national insurance and other payments that they would otherwise make to the Commissioners, and for the Commissioners to fund payments to the extent that employers cannot be fully reimbursed in this way. Regulation 8 enables the Commissioners to recover overpayments to employers.
Regulation 9 requires employers to maintain records relevant to the payment of statutory parental bereavement pay to employees or former employees, and regulation 10 empowers officers of Revenue and Customs to inspect, copy or remove employers’ payment records.
Regulation 11 requires an employer who decides not to make any, or any further, payments of statutory parental bereavement pay to an employee or a former employee to give that person the details of the decision and the reasons for it. Regulations 12 and 13 provide for officers of Revenue and Customs to determine issues relating to a person’s entitlement to statutory parental bereavement pay. Regulation 14 provides for employers, employment agencies, persons claiming statutory parental bereavement pay and others to furnish information or documents to an officer of Revenue and Customs on request.
Deducting training costs from final pay
This section covers deducting training costs from final pay.
Trade Union duties and activities
An employee who is an official of an independent trade union which is recognised by the employer must be allowed reasonable time off with pay during working hours to:
Induction
When an employee starts work, the employer has a duty of care towards them. This includes making sure that they can do the job safely and competently.
Redundancy pay
The statutory redundancy payment scheme aims to ensure that people who are dismissed through no fault of their own receive compensation. Employees who meet certain requirements are statutorily entitled to a lump sum from their employer.
Redundancy
When employers wish to make employees redundant they must follow a clear and fair process. The Labour Relations Agency has a redundancy flowchart which can help employers and employees in this situation.
Discrimination when hiring
Fair treatment is not just a moral and legal obligation but makes good business sense. Employers who treat employees fairly will be best placed to recruit and retain staff in an increasingly diverse and competitive labour market.
Dismissal
Employees can be dismissed for reasons such as gross misconduct or a fundamental breach of contract. A fair and robust process should be followed where all parties have certain rights and responsibilities.
Qualifying periods
Most people are entitled to the rights outlined below. However, in many cases, qualifying conditions must be fulfilled before a right may be claimed. Some rights apply to all employees as soon as they start work; others depend on factors such as length of service, continuity of employment and activities in addition to the job, for example, union work.