Search Results
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.
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
The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) (No. 2) Regulations (Northern Ireland) 2023
These Regulations revoke and re-enact the provisions of the Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations (Northern Ireland) 2023. These Regulations make amendments to secondary legislation which make provision for entitlements to bereavement leave and pay for parents following the death of a child. More here:
No 277 The Additional Statutory Paternity Pay (General) (Amendment) Regulations Northern Ireland 2011
These Regulations, operational from 14/8/11, amend the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010 (“the Principal Regulations”) to correct a drafting error in regulation 14 of those Regulations.
No 94 The Statutory Shared Parental Pay (General) Regulations (Northern Ireland) 2015
These Regulations come into operation on 15/3/15 and set out the qualifying requirements that must be satisfied by an employee, and also by their partner, for the employee to qualify for statutory shared parental pay.
No 91 The Statutory Shared Parental Pay (Administration) Regulations (Northern Ireland) 2015
These Regulations provide for the funding of employers' liabilities to make payments of statutory shared parental pay; they also impose obligations on employers in connection with such payments and confer powers on the Commissioners of Her Majesty’s Revenue and Customs.
The Statutory Sick Pay (General) (Coronavirus Amendment) (No. 3) Regulations (Northern Ireland) 2020
These Regulations make changes to the the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 to outline in section 3(5A), the "person" and adds in additional text act under 4(6) regarding advice from the PHA.
No 65 The Statutory Sick Pay (Maintenance of Records)(Revocation) Regulations (Northern Ireland) 2014
These Regulations come into effect from 6/4/14 and effectively they revoke Regulation 13 of the old 1982 Regulations regarding the keeping of records concerning the payment of Statutory Sick Pay (SSP) to be retained by employers.