Legislation – The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020

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Introduction

PART 1
Introduction

1 Citation and commencement

2 Interpretation

PART 2
Eligibility for funding

3 Funding of eligible employers’ liabilities by HMRC

4 Meaning of eligible employer

5 When an employee’s incapacity for work is related to coronavirus

PART 3
Claims

6 Making a claim

7 Time limit for making a claim

PART 4
Payments, corrections and overpayments

8 Payments

9 Correcting a claim when the amount has been mistakenly overstated

10 Correcting a claim when the amount has been mistakenly understated

11 Recovery of overpayments

PART 5
Records and information requests

12 Preservation of records

13 Provision of information and records

Signature

Explanatory note

Changes to legislation:

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PART 2Eligibility for funding

(1)

An employee’s incapacity for work is related to coronavirus if the employee is—

(a)

incapable by reason of infection or contamination with coronavirus, or

(b)

deemed, in accordance with regulation 2(1)(c) of the Statutory Sick Pay (General) Regulations 1982 M1, to be incapable by reason of coronavirus,

of doing work which the employee can reasonably be expected to do under the employee’s contract of service, and references in these Regulations to an employee’s period of incapacity for work related to coronavirus shall be construed in accordance with this regulation.

(2)

The reference to regulation 2(1)(c) of the Statutory Sick Pay (General) Regulations 1982 in paragraph (1)(b) is a reference to the regulation which was in force on the first day of incapacity for work in question.