Legislation – The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022

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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

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The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022
PART 1Introduction
1Citation and commencement
2Interpretation
PART 2Eligibility for funding
3Funding of eligible employers’ liabilities by HMRC
4Meaning of eligible employer
5When an employee’s incapacity for work is related to coronavirus
PART 3Claims
6Making a claim
7Time limit for making a claim
PART 4Payments, corrections and overpayments
8Payments
9Correcting a claim when the amount has been mistakenly overstated
10Correcting a claim when the amount has been mistakenly understated
11Recovery of overpayments
PART 5Records and information requests
12Preservation of records
13Provision of information and records
2022 No. 5
Social Security

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022

Made
Laid before Parliament
Coming into force
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 sections 159B and 175(3), (4) and (5A) of the Social Security Contributions and Benefits Act 19921.
1

1992 c. 4. By virtue of section 39(1) of the Coronavirus Act 2020 (c. 7), the Social Security Contributions and Benefits Act 1992 (“the 1992 Act”) has effect as if a new section 159B were inserted after section 159A. Section 159B(7) allows these Regulations to have retrospective effect in relation to a day of incapacity for work that falls on or after 13th March 2020. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). By virtue of section 41(2) of the Coronavirus Act 2020, the 1992 Act has effect as if a new section 175(5A) were inserted after section 175(5).