The Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations 2022
The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (S.I. 2022/5) and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (S.I. 2022/9) provide for certain small and medium size employers to reclaim some, or all, of their Statutory Sick Pay costs relating to coronavirus from Her Majesty’s Revenue and Customs. These Regulations amend those instruments to end employers’ ability to reclaim Statutory Sick Pay costs for coronavirus related absences which occur after 17th March 2022.
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Lifecycle
Department
Made
24 Feb 2022
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In force
17 Mar 2022
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, with the concurrence of the Secretary of State, make the following Regulations in exercise of the powers conferred by section 159B(1) and (2)(a) of the Social Security Contributions and Benefits Act 1992and section 155B(1) and (2)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
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