Legislation – The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) 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

PART 1Introduction

Citation and commencement1.

These Regulations may be cited as the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 and come into force on 26th May 2020.