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

PART 4Payments, corrections and overpayments

Correcting a claim when the amount has been mistakenly understated10.

Where an employer becomes aware that the employer mistakenly understated the amount in a claim (the “understated claim”), the employer may submit a claim in accordance with regulation 6 for the amount understated in respect of the same period, PAYE scheme and employees specified in the understated claim.