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The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023
The Regulations revoke and re-enact the provisions of the Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023. The Regulations provide for an entitlement for bereaved parents who are employed earners to receive a statutory payment from their employers called statutory parental bereavement pay. More here:
No 150 The Statutory Maternity Pay (Curtailment) Regulations (Northern Ireland) 2015
These Regulations, from the operational date of 15/3/15, allow eligible women to curtail their statutory maternity pay in accordance with section 161(3A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in order to enable them to take statutory shared parental pay in accordance with section 167ZU of the 1992 Act.
No 86 The Work and Families Act (Northern Ireland) 2015 (Commencement, Transitional Provisions and Savings) Order (Northern Ireland) 2015
These Regulations were made on 2/3/15 and provide for The Department for Employment and Learning in exercising their powers under the Work and Families Act (NI) 2015 to detail which components of the legislation will commence on 15/3/15 for the purposes of making regulations and enabling the parents of children expected to be born or placed for adoption from 5/4/15 to avail of shared parental leave and pay and associated entitlements for working parents (see Statutory Rules below – eg SR’s 95-103).
No 96 The Statutory Adoption Pay (Curtailment) Regulations (Northern Ireland) 2015
These Regulations come into operation from 15/3/15 and enable an adopter to give notice to end statutory adoption pay early on a specific future date.
The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations (Northern Ireland) 2022
Additional legislation amending subordinate legislation for the provision of parental bereavement leave and pay in Northern Ireland
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.
SSP Entitlement Northern Ireland – Temporary Extension
Temporary changes were made to the SSP Regulations effective from 14th December 2020 to deal with the exceptional circumstances faced by employers and employees in relation to Covid related illness.
Parental bereavement leave and pay legislation arrives
Following its passage through the Assembly, the legislation for Parental Bereavement Leave and Pay comes in to effect in Northern Ireland from the 6th April 2022.
More information on the legislation can be found on our dedicated legislation pages (click the link at the top of the page) or by calling our Workplace Information Service on 03300 555 300
The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2022
These Regulations relate to the treatment under Part 12ZD of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 of persons abroad, persons who work as mariners and persons who work on the continental shelf. The effect is that certain persons who would otherwise not fulfil the qualifying conditions for entitlement to statutory parental bereavement pay because of the nature of their employment or the fact that they are outside the United Kingdom will have an entitlement to such pay.
Regulation 4 limits the application of the Regulations to cases where the person would be treated as an employee under Part 12ZD of the Act if the employment were in Northern Ireland.
Regulation 5 provides for a person who is absent from Northern Ireland but in respect of whom an employer has secondary Class 1 national insurance contribution liability to be treated as an employee for the purposes of the Part 12ZD.
Regulation 6 relaxes any time limit imposed by Part 12ZD of the Act or regulations made under it in relation to a person who cannot comply with the time limit because that person is outside the United Kingdom.
Regulation 7 treats certain classes of mariners as employees for the purposes of Part 12ZD and regulation 8 makes corresponding provision for persons working on the continental shelf