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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
Minister announces publication of assessment and response to Parental Bereavement Leave and Pay consultation
Economy Minister Diane Dodds today announced the publication of her Department’s assessment and response to the recent consultation on Parental Bereavement Leave and Pay.
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.
The Employment Rights (Increase of Limits) Order (Northern Ireland) 2021
This Order increases, from 6th April 2021, the limits applying to certain awards of industrial tribunals, the Fair Employment Tribunal or Labour Relations Agency statutory arbitration. Examples of these rates include the maximum amount of “a week’s pay” for the purpose of calculating a redundancy payment or various awards, including the basic or additional award of compensation for unfair dismissal is now £566. The limit on amount of guarantee payment payable to an employee in respect of any day is now £30.00. The other rates can be found in the Schedule to the Order.
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.