Search Results
Labour Relations Agency launches all new Employer Toolkit for NI businesses
Free advice and document guidance now online…from managing bullying to menopause transition in the workplace
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.
Statutory Shared Parental Pay (ShPP)
From April 2024 Statutory Shared Parental Pay will paid at £184.03 per week or 90% of average weekly earnings (AWE), whichever is lower.
Statutory Maternity Pay (SMP)
Women expecting a baby who satisfy the qualifying conditions are entitled to a maximum of 39 weeks SMP.
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.
Types of contracts
In addition to contracts of employment, a number of other types of contracts exist.
159 The Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations (Northern Ireland) 1999
These Regulations provide for the determination of issues, such as submission to Board of Inland Revenue, in the context of Statutory Sick and Statutory Maternity Pay.
The Maternity Allowance and Statutory Maternity Pay (Normal Weekly Earnings etc.) (Coronavirus) (Amendment) Regulations (Northern Ireland) 2020
These changes to regulations mean that people who are entitled to Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay and Statutory Shared Parental Pay will not be disadvantaged if they are furloughed.