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Shared Parental Leave and Pay: Employers' Technical Guide to Shared Parental Leave and Pay
This guide was published by the Department for the Economy.
Eligible employees of babies due to be born or placed for adoption from April 2015 will have a new statutory entitlement to shared parental leave and pay. This technical guidance is for employers who think their employee(s) may be eligible.
Collective bargaining
This is one method that employers use to work with trade unions or works councils to negotiate matters such as terms and conditions of employment for certain groups or all their employees.
No. 62 The Statutory Maternity Pay (General) (Amendment) Regulations (Northern Ireland) 2005
These Regulations amend the 1987 Regulations to provide for continuity of employment in respect of a dismissal where a woman commences a statutory dispute resolution procedure and as a consequence of the procedure is reinstated or re-engaged by her employer (on or after 6/4/05).
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.
Advice on Managing Sickness Absence
This guide tries to answer some questions you might ask when an employee is absent from work due to sickness or unauthorised absence.
No 149 The Maternity Allowance (Curtailment) Regulations (Northern Ireland) 2015
These Regulations enable a woman to end her Maternity Allowance early so that an eligible person (a spouse, civil partner, partner or the child’s father) can take the remaining number of untaken weeks of Maternity Allowance as shared parental pay and/or shared parental leave.
Restraint of Trade
Restraint of trade, also known as ‘restrictive covenants’ help organisations to protect themselves against competitors getting access to their confidential or commercially sensitive information.
New employer-focused ‘Guide to Childcare’ supports employees and boosts economy
As labour shortages and staff retention continues to impact the economy, the issues associated with accessing or affording appropriate childcare - viewed by many parents as one of the main barriers to employment – have been addressed in a new Guide for Employers.
Misconduct and gross misconduct
Disciplinary issues arise when the employer has concerns about an employee’s conduct, absence from work or the way they are performing in their job. They may start a disciplinary procedure which could lead to disciplinary action (including dismissal in more serious cases).