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

Changes to legislation:

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Myrtle Lloyd
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions.

Chloe Smith
Minister for Disabled People, Health and Work
Department for Work and Pensions