| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer8 Any Person8 Employee3

Plus 25 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 701 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 53 duties

Any Person — also bound by 2684 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Employee — also bound by 193 other Acts

Regulation (EU) No 965/2012 (Air Operations) 18 duties

Employment Rights (Northern Ireland) Order 1996 13 duties

The Income Tax (Pay As You Earn) Regulations 2003 11 duties

Shared Parental Leave Regulations 2014 10 duties

Paternity and Adoption Leave Regulations 2002 9 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Contributions

4 of 39 sections shown

s.001 Outline of contributory system. Regulated

Pay required National Insurance contributions for yourself and your staffEmployer

s.010 Class 1B contributions Regulated

Pay Class 1B National Insurance on PAYE Settlement Agreements (PSA)Employee

s.013 Right to pay additional Class 3 contributions in certain cases Regulated

Pay additional Class 3 National Insurance contributions to fill gapsAny Person

s.014 Restriction on right to pay Class 3 contributions. Regulated

Do not pay Class 3 National Insurance if you have met the yearly limitAny Person

35 other sections in this Part — procedural and definitional

s.002 Categories of earners.

s.003 “Earnings" and “earner".

s.004 Payments treated as remuneration and earnings.

s.004 Earnings of workers supplied by service companies etc.

s.004 Limited liability partnerships

s.004 Earnings: power to make retrospective provision in consequence of retrospective tax legislation

s.004 Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc

s.005 Earnings limits and thresholds for Class 1 contributions.

s.006 Liability for Class 1 contributions.

s.006 Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.

s.007 “Secondary contributor".

s.008 Calculation of primary Class 1 contributions.

s.009 Calculation of secondary Class 1 contributions.

s.009 The age-related secondary percentage

s.009 Zero-rate secondary Class 1 contributions for certain apprentices

s.010 Class 1A contributions ...

s.010 Liability of third party provider of benefits in kind.

s.010 Non-cash vouchers provided by third parties.

s.010 Liability of third party controller of sporting testimonial

s.010 Class 1A contributions: power to make provision in consequence of retrospective tax legislation

s.011 Class 2 contributions

s.011 Relevant profits to be included in self assessment tax return

s.012 Late paid Class 2 contributions.

s.013 Class 3 contributions.

s.014 Class 3A contributions in return for units of additional pension

s.014 Class 3A contributions: repayment

s.014 Class 3A contributions: power to change eligibility or remove the option to pay

s.015 Class 4 contributions recoverable under the Income Tax Acts.

s.016 Application of Income Tax Acts and destination of Class 4 contributions.

s.017 Exceptions, deferment and incidental matters relating to Class 4 contributions.

s.018 Class 4 contributions recoverable under regulations.

s.018 Class 4 contributions: partnerships

s.019 General power to regulate liability for contributions.

s.019 Class 1, 1A or 1B contributions paid in error

s.019 Extended meaning of “benefit” etc in Part 1

Part 2

Contributory Benefits

10 of 80 sections shown

s.030 Incapacity benefit: entitlement. Regulated

Other duties (1) — Crown / regulator

HMRC must determine entitlement to Incapacity BenefitStatutory regulator

s.037 Widowed mother’s allowance : deaths before 9 April 2001. Regulated

Other duties (1) — Crown / regulator

HMRC must pay Widowed Mother’s Allowance for deaths before April 2001Statutory regulator

s.041 Long-term incapacity benefit for widowers. Regulated

Other duties (1) — Crown / regulator

HMRC must pay incapacity benefit to eligible widowersStatutory regulator

s.048 Category B retirement pension for married person or civil partner Regulated

Other duties (1) — Crown / regulator

HMRC must pay Category B retirement pensions to eligible spouses/partnersStatutory regulator

s.048 Category B retirement pension for widows and widowers. Regulated

Other duties (1) — Crown / regulator

HMRC must pay Category B pensions to eligible widows, widowers, or partnersStatutory regulator

s.048 Category B retirement pension: entitlement by reference to benefits under section 39A or 39B. Regulated

Other duties (1) — Crown / regulator

HMRC must pay Category B retirement pensions to eligible bereaved personsStatutory regulator

s.051 Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010 Regulated

Other duties (1) — Crown / regulator

HMRC must calculate and pay Category B retirement pensions to eligible survivorsStatutory regulator

s.055 Shared additional pension because of a new state scheme pension credit Regulated

Other duties (1) — Crown / regulator

HMRC must pay shared additional pension to eligible individualsStatutory regulator

s.056 Child’s special allowance - existing beneficiaries. Regulated

Other duties (1) — Crown / regulator

HMRC must pay Child’s Special Allowance to eligible existing beneficiariesStatutory regulator

s.060 Complete or partial failure to satisfy contribution conditions. Regulated

Other duties (1) — Crown / regulator

Secretary of State may award benefits despite incomplete National Insurance recordsCrown / Minister / Government department

70 other sections in this Part — procedural and definitional

s.020 Descriptions of contributory benefits.

s.021 Contribution conditions.

s.022 Earnings factors.

s.023 Provisions supplemental to sections 21 and 22.

s.023 Contributions credits for relevant parents and carers

s.024 Records of earnings and calculation of earnings factors in absence of records.

s.025 Unemployment benefit.

s.025 Determination of days for which unemployment benefit is payable.

s.025 Power to amend provisions as to days of entitlement.

s.026 Duration of unemployment benefit.

s.027 Interruption of employment in connection with trade dispute.

s.028 Unemployment benefit - other disqualifications etc.

s.029 Exemptions from disqualification for unemployment benefit.

s.030 Abatement of unemployment benefit on account of payments of occupational or personal pension.

s.030 Incapacity benefit: rate.

s.030 Incapacity benefit: days and periods of incapacity for work.

s.030 Incapacity benefit: construction of references to days of entitlement.

s.030 Incapacity benefit: reduction for pension payments and PPF periodic payments.

s.030 Incapacity benefit: reduction for councillor’s allowance.

s.031 Sickness benefit.

s.032 Sickness benefit - disqualifications etc.

s.033 Invalidity pension.

s.034 Invalidity allowance.

s.035 State maternity allowance for employed or self-employed earner.

s.035 Appropriate weekly rate of maternity allowance under section 35.

s.035 State maternity allowance for participating wife or civil partner of self-employed earner

s.036 Bereavement payment.

s.036 Cases in which sections 37 to 41 apply.

s.038 Widow’s pension : deaths before 9 April 2001.

s.039 Rate of widowed mother’s allowance and widow’s pension.

s.039 Widowed parent’s allowance.

s.039 Bereavement allowance where no dependent children.

s.039 Rate of widowed parent’s allowance ...

s.040 Long-term incapacity benefit for widows.

s.042 Entitlement under s. 40 or 41 after period of employment or training for work.

s.043 Persons entitled to more than one retirement pension.

s.044 Category A retirement pension.

s.044 Deemed earnings factors.

s.044 Deemed earnings factors: 2010-11 onwards

s.044 Earnings factor credits

s.045 The additional pension in a Category A retirement pension.

s.045 Effect of family credit and disability working allowance on earnings factor

s.045 Effect of working families' tax credit and disabled person's tax credit on earnings factor

s.045 Reduction of additional pension in Category A retirement pension: pension sharing.

s.046 Modifications of section 45 for calculating the additional pension in certain benefits.

s.047 Increase of Category A retirement pension for invalidity.

s.048 Use of former spouse’s contributions.

s.048 Category B retirement pension for divorcee or former civil partner

s.048 Category B retirement pension: general.

s.049 Category B retirement pension for women.

s.050 Rate of Category B retirement pension for women.

s.051 Special provision for married people.

s.051 Special provision for married person whose spouse changed gender

s.052 Special provision for surviving spouses.

s.053 Special provision for married women.

s.054 Category A and Category B retirement pensions: supplemental provisions.

s.055 Pension increase or lump sum where entitlement to retirement pension is deferred

s.055 Shared additional pension because of an old state scheme pension credit

s.055 Reduction of shared additional pension: pension sharing.

s.055 Pension increase or lump sum where entitlement to shared additional pension is deferred

s.057 Determination of days for which benefit is payable.

s.058 Incapacity for work: work as councillor to be disregarded.

s.059 Invalidity benefit— disqualifications etc.

s.060 Failure to satisfy contribution condition in paragraph 5A of Schedule 3

s.061 Exclusion of increase of benefit for failure to satisfy contribution condition.

s.061 Contributions paid in error

s.061 Shortfall in contributions: people with units of additional pension

s.061 Shortfall in contributions: people whose dead spouse had units of additional pension

s.061 Entitlement to more than one pension: sections 61ZA and 61ZB

s.062 Graduated retirement benefit.

Part 3

Non-Contributory Benefits

6 of 17 sections shown

s.064 Entitlement. Regulated

Other duties (1) — Crown / regulator

HMRC must determine entitlement to Attendance Allowance for seniorsStatutory regulator

s.066 Attendance allowance for the terminally ill. Regulated

Other duties (1) — Crown / regulator

Secretary of State must fast-track Attendance Allowance for terminal illnessCrown / Minister / Government department

s.070 Carer’s allowance. Regulated

Other duties (1) — Crown / regulator

Secretary of State must pay Carer’s Allowance to eligible individualsCrown / Minister / Government department

s.075 Persons who have attained pensionable age Regulated

Other duties (1) — Crown / regulator

Secretary of State may modify Disability Living Allowance for pensionersCrown / Minister / Government department

s.077 Guardian’s allowance. Regulated

Other duties (1) — Crown / regulator

HMRC must pay Guardian's Allowance to eligible carersStatutory regulator

s.079 Age addition. Regulated

Other duties (1) — Crown / regulator

Secretary of State must pay an age addition to pensioners over 80Crown / Minister / Government department

11 other sections in this Part — procedural and definitional

s.063 Descriptions of non-contributory benefits.

s.065 Period and rate of allowance.

s.067 Exclusions by regulation.

s.068 Entitlement and rate.

s.069 Severe disablement allowance: age related addition.

s.071 Disability living allowance.

s.072 The care component.

s.073 The mobility component.

s.074 Mobility component for certain persons eligible for invalid carriages.

s.076 Disability living allowance - supplementary.

s.078 Category C and Category D retirement pensions and other benefits for the aged.

Part 4

Increases for dependants

0 of 15 sections shown

15 other sections in this Part — procedural and definitional

s.080 Beneficiary’s dependent children.

s.081 Restrictions on increase - child not living with beneficiary etc.

s.082 Short-term benefit: increase for adult dependants.

s.083 Pension increase (wife)

s.084 Pension increase (husband).

s.085 Pension increase (person with care of children).

s.086 Increase of woman’s invalidity pension (husband).

s.086 Incapacity benefit: increase for adult dependants.

s.087 Rate of increase where associated retirement pension is attributable to reduced contributions.

s.088 Increases to be in respect of only one adult dependant.

s.089 Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.

s.090 Beneficiaries under sections 68 and 70.

s.091 Effect of trade disputes on entitlement to increases.

s.092 Dependency increases: continuation of awards in cases of fluctuating earnings.

s.093 Dependency increases on termination of employment after period of entitlement to disability working allowance.

Part 5

Benefit for Industrial Injuries

6 of 19 sections shown

s.094 Right to industrial injuries benefit. Regulated

Other duties (1) — Crown / regulator

Industrial injuries benefit must be paid for workplace accidentsCrown / Minister / Government department

s.102 Sickness benefit in respect of industrial injury.

amended 1 time (opens in a new tab)

s.103 Disablement pension.

amended 2 times (opens in a new tab)

s.108 Benefit in respect of prescribed industrial diseases, etc.

amended 2 times (opens in a new tab)

s.109 General provisions relating to benefit under section 108.

amended 7 times (opens in a new tab)

s.111 Workmen’s compensation etc.

amended 1 time (opens in a new tab)

13 other sections in this Part — procedural and definitional

s.095 Relevant employments.

s.095 Employment training schemes etc

s.096 Persons treated as employers for certain purposes.

s.097 Accidents in course of illegal employments.

s.098 Earner acting in breach of regulations, etc.

s.099 Earner travelling in employer’s transport.

s.100 Accidents happening while meeting emergency.

s.101 Accident caused by another’s misconduct etc.

s.104 Increase where constant attendance needed.

s.105 Increase for exceptionally severe disablement.

s.106 Benefits and increases subject to qualifications as to time.

s.107 Adjustments for successive accidents.

s.110 Respiratory diseases.

Part 6

Miscellaneous Provisions relating to Parts I to V

10 of 11 sections shown

s.112 Certain sums to be earnings.

amended 6 times (opens in a new tab)

s.113 General provisions as to disqualification and suspension.

amended 2 times (opens in a new tab)

s.114 Persons maintaining dependants, etc.

amended 8 times (opens in a new tab)

s.116 Her Majesty’s forces. Regulated

Other duties (1) — Crown / regulator

HM Treasury may regulate National Insurance for armed forces membersCrown / Minister / Government department

amended 6 times (opens in a new tab)

s.117 Mariners, airmen, etc.

amended 4 times (opens in a new tab)

s.118 Married women and widows.

amended 2 times (opens in a new tab)

s.119 Persons outside Great Britain.

amended 4 times (opens in a new tab)

s.120 Employment at sea (continental shelf operations).

amended 10 times (opens in a new tab)

s.121 Treatment of certain marriages.

amended 4 times (opens in a new tab)

s.122 Interpretation of Parts I to VI and supplementary provisions.

amended 61 times (opens in a new tab)

1 other section in this Part — procedural and definitional

s.115 Crown employment - Parts I to VI.

Part 7

Income-Related Benefits

23 of 23 sections shown

s.123 Income-related benefits. Regulated

Other duties (1) — Crown / regulator

Local authorities must inform the public about Housing and Council Tax benefitsLocal authority

amended 16 times (opens in a new tab)

s.124 Income support.

amended 30 times (opens in a new tab)

s.125 Severe hardship cases.

amended 1 time (opens in a new tab)

s.126 Trade disputes.

amended 36 times (opens in a new tab)

s.127 Effect of return to work.

amended 3 times (opens in a new tab)

s.128 Family credit.

amended 4 times (opens in a new tab)

s.129 Disability working allowance.

amended 19 times (opens in a new tab)

s.130 Housing benefit.

amended 9 times (opens in a new tab)

s.130 Appropriate maximum housing benefit

amended 9 times

s.130 Loss of housing benefit following eviction on certain grounds

amended 9 times

s.130 Relevant orders for possession

amended 9 times

s.130 Loss of housing benefit: supplementary

amended 9 times

s.130 Couples

amended 9 times

s.130 Information provision

amended 9 times

s.130 Pilot schemes relating to loss of housing benefit

amended 9 times

s.131 Council tax benefit.

amended 2 times (opens in a new tab)

s.132 Couples.

amended 5 times (opens in a new tab)

s.133 Polygamous marriages.

amended 1 time (opens in a new tab)

s.134 Exclusions from benefit. Regulated

Other duties (1) — Crown / regulator

Crown must restrict income-related benefits based on capital and eligibilityCrown / Minister / Government department

amended 3 times (opens in a new tab)

s.135 The applicable amount.

amended 12 times (opens in a new tab)

s.136 Income and capital.

amended 1 time (opens in a new tab)

s.136 Effect of attaining qualifying age for state pension credit

amended 1 time

s.137 Interpretation of Part VII and supplementary provisions.

amended 19 times (opens in a new tab)

Part 8

Health in pregnancy grant

2 of 2 sections shown

s.140 Entitlement

amended 21 times

s.140 Amount Regulated

Other duties (1) — Crown / regulator

The Treasury must set the amount for health in pregnancy grantsCrown / Minister / Government department

amended 21 times

Part 8

The Social Fund

3 of 3 sections shown

s.138 Payments out of the social fund.

amended 14 times (opens in a new tab)

s.139 Awards by social fund officers. Regulated

Other duties (1) — Crown / regulator

Secretary of State must notify loan terms and conditions before paymentCrown / Minister / Government department

amended 8 times (opens in a new tab)

s.140 Principles of determination.

amended 21 times (opens in a new tab)

Part 9

Child Benefit

9 of 9 sections shown

s.141 Child benefit. Regulated

Other duties (1) — Crown / regulator

HMRC must provide Child Benefit to responsible personsStatutory regulator

amended 2 times (opens in a new tab)

s.142 “Child” and “qualifying young person”

amended 1 time (opens in a new tab)

s.143 Meaning of “person responsible for child or qualifying young person ".

amended 17 times (opens in a new tab)

s.144 Exclusions and priority.

amended 3 times (opens in a new tab)

s.145 Rate of child benefit.

amended 3 times (opens in a new tab)

s.145 Entitlement after death of child or qualifying young person Regulated

Other duties (1) — Crown / regulator

HMRC must continue Child Benefit payments for a set period after a child's deathStatutory regulator

amended 3 times

s.146 Presence in Great Britain Regulated

Child or young person must be in Great Britain for Child Benefit eligibilityAny Person

amended 4 times (opens in a new tab)

s.146 Persons subject to immigration control

amended 4 times

s.147 Interpretation of Part IX and supplementary provisions.

amended 3 times (opens in a new tab)

Part 10

Christmas bonus for pensioners

3 of 3 sections shown

s.148 Entitlement of pensioners to Christmas bonus.

amended 8 times (opens in a new tab)

s.149 Provisions supplementary to section 148.

amended 6 times (opens in a new tab)

s.150 Interpretation of Part X.

amended 38 times (opens in a new tab)

Part 11

Statutory Sick Pay

14 of 15 sections shown

s.151 Employer’s liability. Regulated

Pay Statutory Sick Pay (SSP) to eligible employeesEmployer

amended 6 times (opens in a new tab)

s.152 Period of incapacity for work.

amended 2 times (opens in a new tab)

s.153 Period of entitlement. Regulated

Determine and manage Statutory Sick Pay (SSP) entitlement periodsEmployer

amended 1 time (opens in a new tab)

s.154 Qualifying days. Regulated

Agree 'qualifying days' for Statutory Sick Pay with each employeeEmployee

amended 1 time (opens in a new tab)

s.155 Limitations on entitlement.

amended 7 times (opens in a new tab)

s.156 Notification of incapacity for work. Regulated

Withhold Statutory Sick Pay if an employee fails to notify you of incapacityEmployer

amended 1 time (opens in a new tab)

s.157 Rates of payment. Regulated

Pay statutory sick pay at the correct weekly rateEmployer

amended 40 times (opens in a new tab)

s.158 Recovery by employers of amounts paid by way of statutory sick pay.

amended 3 times (opens in a new tab)

s.159 Power to substitute provisions for s. 158(2).

amended 1 time (opens in a new tab)

s.159 Power to provide for recovery by employers of sums paid by way of statutory sick pay.

amended 1 time

s.159 Funding of employers' statutory sick pay liabilities in relation to coronavirus

amended 1 time

s.161 Crown employment - Part XI.

amended 1 time (opens in a new tab)

s.162 Special classes of persons.

amended 1 time (opens in a new tab)

s.163 Interpretation of Part XI and supplementary provisions.

amended 13 times (opens in a new tab)

1 other section in this Part — procedural and definitional

s.160 Relationship with benefits and other payments, etc.

Part 12

Statutory Maternity Pay

6 of 8 sections shown

s.164 Statutory maternity pay - entitlement and liability to pay. Regulated

Assess and pay Statutory Maternity Pay (SMP) to eligible employeesEmployee

amended 11 times (opens in a new tab)

s.165 The maternity pay period.

amended 8 times (opens in a new tab)

s.166 Rate of statutory maternity pay

amended 5 times (opens in a new tab)

s.167 Funding of employers’ liabilities in respect of statutory maternity pay Regulated

Recover Statutory Maternity Pay (SMP) costs from the governmentAny Person

amended 9 times (opens in a new tab)

s.170 Special classes of persons.

amended 1 time (opens in a new tab)

s.171 Interpretation of Part XII and supplementary provisions.

amended 17 times (opens in a new tab)

2 other sections in this Part — procedural and definitional

s.168 Relationship with benefits and other payments etc.

s.169 Crown employment - Part XII.

Part 12

Incapacity for work

7 of 7 sections shown

s.171 Test of incapacity for work.

amended 17 times

s.171 The own occupation test.

amended 17 times

s.171 Personal capability assessments.

amended 17 times

s.171 Incapacity for work: persons to be treated as incapable or capable of work.

amended 17 times

s.171 Incapacity for work: disqualification, &c. Regulated

Other duties (1) — Crown / regulator

Secretary of State may set rules for incapacity benefit disqualificationCrown / Minister / Government department

amended 17 times

s.171 Incapacity for work: work as councillor to be disregarded.

amended 17 times

s.171 Incapacity for work: supplementary provisions.

amended 17 times

Part 13

General

5 of 6 sections shown

s.172 Application of Act in relation to territorial waters.

amended 1 time (opens in a new tab)

s.173 Age.

amended 1 time (opens in a new tab)

s.174 References to Acts.

amended 1 time (opens in a new tab)

s.175 Regulations, orders and schemes.

amended 23 times (opens in a new tab)

s.176 Parliamentary control.

amended 42 times (opens in a new tab)

1 other section in this Part — procedural and definitional

s.177 Short title, commencement and extent.

Schedules

5 of 168 shown

s.sch001 (1) Where earnings are paid to an employed earner and... Regulated

Pay employee's Primary Class 1 National Insurance on their behalf and deduct from payEmployer

s.sch005 PENSION INCREASE OR LUMP SUM WHERE ENTITLEMENT TO RETIREMENT PENSION IS DEFERRED Regulated

Choose between a pension increase or a lump sum after deferring retirementAny Person

s.sch005a Pension increase or lump sum where entitlement to shared additional pension is deferred Regulated

Choose between a pension increase or a lump sum after deferring pensionAny Person

s.sch009 Exclusions from entitlement to child benefit Regulated

Cease Child Benefit claims for ineligible childrenAny Person

s.sch009 Except where regulations otherwise provide, no person shall be entitled... Regulated

Do not claim child benefit for a child who is married or a civil partnerAny Person

163 other schedules

s.sch001 Supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 , 3 and 3A

s.sch001 (1) For the purposes of determining whether Class 1 contributions...

s.sch001 (1) Where a person is in receipt of a pension...

s.sch001 (1) The Treasury may by regulations make provision as to...

s.sch001 Regulations made by the Inland Revenue may, for the purposes...

s.sch001 (1) Subject to sub-paragraph (2) below, a person who is...

s.sch001 (1) This paragraph applies where— (a) an election is jointly...

s.sch001 Regulations made by the Inland Revenue may, in relation to...

s.sch001 Regulations made by the Inland Revenue may—

s.sch001 Regulations made by the Inland Revenue may make provision for...

s.sch001 (1) Regulations made by the Inland Revenue may—

s.sch001 (1) This paragraph applies where regulations under sub-paragraph (1) of...

s.sch001 (1) This paragraph applies where paragraph 7 above applies; and...

s.sch001 (1) The Treasury may by regulations provide that, in such...

s.sch001 The Inland Revenue may by regulations provide for amounts in...

s.sch001 (1) Regulations may provide, in connection with maternity allowance under...

s.sch001 (1) The Inland Revenue may by regulations provide for Class...

s.sch001 (1) The appropriate authority may by regulations provide—

s.sch001 The Treasury may by regulations provide that—

s.sch002 Levy of Class 4 contributions with income tax

s.sch002 In this Schedule— (a) “the Act of 1988” means the...

s.sch002 Subject to the following paragraphs, Class 4 contributions shall be...

s.sch002 (1) For the purposes of computing the amount of profits...

s.sch002 (1) Where a trade or profession is carried on by...

s.sch002 In any circumstances in which apart from this paragraph a...

s.sch002 (1) Section 101 of the Finance Act 2009 (late payment...

s.sch002 Where an assessment has become final and conclusive for the...

s.sch002 The provisions of Part V of the Taxes Management Act...

s.sch002 (1) For the year 1989-90 and previous years of assessment...

s.sch003 Contribution conditions for entitlement to benefit

s.sch003 (1) The contribution conditions for unemployment benefit are the following....

s.sch003 (1) The contribution conditions for short-term incapacity benefit are the...

s.sch003 (1) Subject to sub-paragraph (2) below, the contribution condition for...

s.sch003 (1) The contribution condition for a bereavement payment is that—...

s.sch003 (1) This paragraph sets out the contribution conditions for—

s.sch003 (1) This paragraph applies to— (a) a Category A retirement...

s.sch003 (1) The contribution condition for a child’s special allowance is...

s.sch003 (1) Sub-paragraph (3) below shall apply where a claim is...

s.sch003 Where a person claims short-term incapacity benefit, he shall be...

s.sch003 Where a claim is made for a bereavement payment ,...

s.sch004 Rates of benefits, etc

s.sch004a Additional pension: accrual rates for purposes of section 45(2)(c)

s.sch004a (1) The amount referred to in section 45(2)(c) above is...

s.sch004a (1) This Part of this Schedule applies if for the...

s.sch004a (1) This Part of this Schedule applies if the following...

s.sch004a The amount for the year is amount C where—

s.sch004a (1) Amount A is to be calculated as follows.

s.sch004a (1) Amount B is to be calculated in accordance with...

s.sch004a (1) In this Part of this Schedule “ salary related...

s.sch004a The Secretary of State may make regulations containing provisions for...

s.sch004b Additional pension: accrual rates for purposes of section 45(2)(d)

s.sch004b (1) The amount referred to in section 45(2)(d) is to...

s.sch004b (1) Amount B is calculated as follows—

s.sch004b The Secretary of State may make regulations containing provision for...

s.sch004b In this Schedule— ... “ the contracted-out condition ”, in...

s.sch004b (1) “ The FRAA ” means the flat rate accrual...

s.sch004b This Part applies to a relevant year if —

s.sch004b The appropriate amount for the year for the purposes of...

s.sch004b (1) Where the final relevant year is 2015-16 or an...

s.sch004b The earnings-related amount for the year is calculated as follows—...

s.sch004b This Part applies to a relevant year if —

s.sch004b The appropriate amount for the year for the purposes of...

s.sch004b (1) Amount A is calculated in accordance with this paragraph...

s.sch005 (1) This paragraph applies where a person’s entitlement to a...

s.sch005 (1) Subject to paragraph 3 below, a person is entitled...

s.sch005 (1) This paragraph applies where— (a) a person’s entitlement to...

s.sch005 (1) Regulations may provide that sub-paragraphs (1) to (3) of...

s.sch005 (1) This paragraph applies where— (a) a person’s entitlement to...

s.sch005 (1) The lump sum is the accrued amount for the...

s.sch005 (1) Subject to paragraph 8, this paragraph applies where—

s.sch005 (1) Subject to paragraph 8, this paragraph applies where a...

s.sch005 (1) Where— (a) a widow, widower or surviving civil partner...

s.sch005 (1) This paragraph applies where W (referred to in paragraph...

s.sch005 (1) For the purposes of paragraphs 5 to 6A above,...

s.sch005 (1) This paragraph applies where a person to whom paragraph...

s.sch005 (1) The widowed person’s or surviving civil partner's lump sum...

s.sch005 (1) Any lump sum calculated under paragraph 3B or 7B...

s.sch005 (1) This paragraph modifies paragraphs 5A to 6A in cases...

s.sch005 (1) For the purposes of paragraphs 1 to 3 above...

s.sch005 The sums which are the increases in the rates of...

s.sch005 (1) Where a person’s entitlement to a Category A or...

s.sch005a (1) Where a person’s entitlement to a shared additional pension...

s.sch005a (1) This paragraph applies where a person’s entitlement to a...

s.sch005a (1) A person is entitled to an increment under this...

s.sch005a (1) This paragraph applies where— (a) a person’s entitlement to...

s.sch005a (1) The lump sum is the accrued amount for the...

s.sch006 Assessment of extent of disablement

s.sch006 For the purposes of section ...103 above and Part II...

s.sch006 Provision may be made by regulations for further defining the...

s.sch006 Regulations under paragraph 1(d) or 2 above may include provision—...

s.sch006 (1) In the case of an assessment of any person’s...

s.sch006 (1) An assessment of any person’s disablement for the purposes...

s.sch006 (1) Subject to sub-paragraphs (2) and (3) below, the period...

s.sch006 An assessment for the purposes of section 103 above and...

s.sch006 (1) For the purpose of determining whether a person is...

s.sch007 Industrial injuries benefits

s.sch007 This Part of this Schedule applies only in relation to...

s.sch007 (1) This Part of this Schedule has effect in relation...

s.sch007 (1) Subject to the provisions of this paragraph, an employed...

s.sch007 (1) A person who on 10th April 1988 or 9th...

s.sch007 (1) Subject to the provisions of this Part of this...

s.sch007 (1) This Part of this Schedule only has effect in...

s.sch007 (1) The widow of the deceased shall be entitled to...

s.sch007 (1) The weekly rate of a pension payable under paragraph...

s.sch007 (1) The widower of the deceased shall be entitled to...

s.sch007 (1) Subject to paragraph 19 below, where at his death...

s.sch007 Where two or more persons satisfy the conditions, in respect...

s.sch007 (1) The weekly rate of a disablement pension shall, if...

s.sch007 (1) If a person dies at a time when—

s.sch007 (1) If a person dies as a result of any...

s.sch007 (1) Subject to the following provisions of this paragraph, if...

s.sch007 (1) Subject to the provisions of this paragraph and paragraph...

s.sch007 (1) An increase under paragraph 4 above of any amount...

s.sch007 (1) The weekly rate of a disablement pension where the...

s.sch007 (1) Except as may be prescribed, any reference to earnings...

s.sch007 (1) Where a beneficiary— (a) has been awarded an increase...

s.sch007 (1) An employed earner shall be entitled to a disablement...

s.sch008 Industrial injuries and diseases (Old Cases)

s.sch008 The Workmen’s Compensation Acts and any other enactment specified in...

s.sch008 (1) The Secretary of State may, by scheme made with...

s.sch008 (1) For the purposes of paragraph 2 above—

s.sch008 (1) The Secretary of State may, by scheme made with...

s.sch008 (1) A scheme under paragraph 4 above shall not provide...

s.sch008 (1) The benefit payable to any person in pursuance of...

s.sch008 (1) This paragraph applies to any person who is or...

s.sch008 (1) In this Schedule, except where the context otherwise requires—...

s.sch009 Except where regulations otherwise provide, no person shall be entitled...

s.sch009 (1) No person shall be entitled to child benefit by...

s.sch009 Except where regulations otherwise provide, no person shall be entitled...

s.sch010 Priority between persons entitled to child benefit

s.sch010 (1) Subject to sub-paragraph (2) below, as between a person...

s.sch010 Subject to paragraph 1 above, as between a person entitled...

s.sch010 Subject to paragraphs 1 and 2 above, as between a...

s.sch010 (1) Subject to paragraphs 1 to 3 above, as between...

s.sch010 As between persons not falling within paragraphs 1 to 4...

s.sch010 (1) Any election under this Schedule shall be made in...

s.sch011 Circumstances in which periods of entitlement to statutory sick pay do not arise

s.sch011 A period of entitlement does not arise in relation to...

s.sch011 Regulations under paragraph 1 above must be made with the...

s.sch011 The circumstances are that— (a) . . . . ....

s.sch011 In this Schedule “relevant date” means the date on which...

s.sch011 (1) Paragraph 2(b) above does not apply in any case...

s.sch011 (1) In paragraph 2(d) above “ invalidity pension day ”...

s.sch011 (1) Paragraph 2(d)(i) above does not apply if, at the...

s.sch011 For the purposes of paragraph 2(f) above, if an employee...

s.sch011 Paragraph 2(g) above does not apply in the case of...

s.sch011 Paragraph 2(h) above does not apply in relation to an...

s.sch012 Relationship of statutory sick pay with benefits and other payments, etc

s.sch012 Any day which— (a) is a day of incapacity for...

s.sch012 (1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

s.sch012 (1) This paragraph and paragraph 4 below have effect to...

s.sch012 (1) Where a period of entitlement as between an employee...

s.sch012 Paragraph 1 above does not apply for the purpose of...

s.sch012 Paragraph 1 above does not apply in relation to paragraph...

s.sch013 Relationship of statutory maternity pay with benefits and other payments etc

s.sch013 Except as may be prescribed, a day which falls within...

s.sch013 (1) Regulations may provide that in prescribed circumstances a day...

s.sch013 (1) Subject to sub-paragraphs (2) and (3) below, any entitlement...

s.171 Entitlement: birth Regulated

Pay Statutory Paternity Pay to eligible employeesEmployer

amended 17 times

s.171 Entitlement: adoption Regulated

Pay Statutory Paternity Pay (Adoption)Employer

amended 17 times

s.171 Entitlement: general

amended 17 times

s.171 Liability to make payments

amended 17 times

s.171 Rate and period of pay

amended 17 times

s.171 Entitlement to additional statutory paternity pay: birth

amended 17 times

s.171 Entitlement to additional statutory paternity pay: adoption

amended 17 times

s.171 Entitlement to additional statutory paternity pay: general

amended 17 times

s.171 Liability to make payments of additional statutory paternity pay

amended 17 times

s.171 Rate and period of pay: additional statutory paternity pay

amended 17 times

s.171 Restrictions on contracting out

amended 17 times

s.171 Relationship with contractual remuneration

amended 17 times

s.171 Crown employment-Part 12ZA

amended 17 times

s.171 Special classes of person

amended 17 times

s.171 Part 12ZA: supplementary

amended 17 times

s.171 Power to apply Part 12ZA ...

amended 17 times

s.171 Entitlement

amended 17 times

s.171 Liability to make payments

amended 17 times

s.171 Rate and period of pay

amended 17 times

s.171 Restrictions on contracting out

amended 17 times

s.171 Relationship with benefits and other payments etc

amended 17 times

s.171 Crown employment-Part 12ZB

amended 17 times

s.171 Special classes of person

amended 17 times

s.171 Part 12ZB: supplementary

amended 17 times

s.171 Power to apply Part 12ZB ...

amended 17 times

s.171 Entitlement: birth

amended 17 times

s.171 Entitlement: adoption

amended 17 times

s.171 Entitlement: general

amended 17 times

s.171 Liability to make payments

amended 17 times

s.171 Rate and period of pay

amended 17 times

s.171 Crown employment

amended 17 times

s.171 Relationship with contractual remuneration

amended 17 times

s.171 Restrictions on contracting out

amended 17 times

s.171 Relationship with contractual remuneration

amended 17 times

s.171 Crown employment

amended 17 times

s.171 Special classes of person

amended 17 times

s.171 Supplementary

amended 17 times

s.171 Application in relation to stillbirths

amended 17 times

s.171 Entitlement

amended 17 times

s.171 Entitlement: supplementary

amended 17 times

s.171 Liability to make payments

amended 17 times

s.171 Rate and period of pay

amended 17 times

s.171 Crown employment

amended 17 times

s.171 Restrictions on contracting out

amended 17 times

s.171 Relationship with contractual remuneration

amended 17 times

s.171 Special classes of person

amended 17 times

s.171 Supplementary

amended 17 times

s.171 Special classes of person

amended 17 times

s.171 Part 12ZC: supplementary

amended 17 times

s.171 Power to apply Part 12ZC

amended 17 times

s.171 Entitlement

amended 17 times

s.171 Entitlement: supplementary

amended 17 times

s.171 Liability to make payments

amended 17 times

s.171 Rate and period of pay

amended 17 times

Help complying

Guvnor’s practical routes through this instrument.

File your first Self Assessment tax return

A step-by-step learning path for filing your first Self Assessment tax return. Covers registration, getting your UTR, setting up records, completing your …

Stop your sole trader business

Step-by-step guide to closing your self-employment - telling HMRC, filing final returns, and keeping required records

Open a shop

Start a retail business and open your first shop

Monthly PAYE compliance checklist

Quick reference checklist for employers to ensure ongoing PAYE compliance. Covers monthly payroll tasks, submission deadlines, and payment requirements.

Complete PAYE year-end

Step-by-step journey through PAYE year-end tasks, from March planning to final submissions in April. Covers FPS finalisation, P60s, P11Ds, and Class 1A …

Set up a limited company

Handle statutory adoption leave and pay

When an employee is matched with a child for adoption, the main adopter can take up to 52 weeks' adoption leave and …

Handle statutory paternity leave and pay (post-2024 rules)

An eligible employee can take up to 2 weeks' paternity leave, as one block or two separate weeks, at any time in …

How partners pay tax on profits

Each partner pays Income Tax and Class 4 National Insurance on their share of partnership profits through their own Self Assessment return. …

Maternity leave and pay

Every pregnant employee can take up to 52 weeks of statutory maternity leave, whatever their length of service, and Statutory Maternity Pay …

Pay National Insurance when self-employed

Self-employed people pay Class 4 National Insurance on profits above a lower limit, worked out in the Self Assessment return and paid …

Pay PAYE to HMRC

Pay your PAYE bill (tax, National Insurance and student loan deductions, less statutory pay you can recover) to HMRC by the 22nd …

Pay Statutory Sick Pay

Since 6 April 2026, Statutory Sick Pay is due from the first full day of sickness, whatever the employee earns. Pay 80% …

Recover statutory payments from HMRC

How to claim back statutory payments (SMP, SPP, SAP, ShPP) from HMRC.

15 more guides that reference this instrument

Register as self-employed with HMRC Report expenses and benefits (P11D) Statutory Sick Pay for employers Close your PAYE scheme Go full-time with your business Handle SPL curtailment, disputed eligibility and refused-booking disputes Liability for an umbrella company's unpaid tax Pay employees who work abroad Check statutory family leave and pay rates File your partnership tax return (SA800) How Shared Parental Leave works Plan for the Employment Rights Act 2025 changes Sole trader or limited company Understand the taxes your limited company pays Your auto-enrolment duties for workplace pensions

Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

The Social Security, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 2002 SI 2002/2690

Statutory Shared Parental Pay (General) Regulations 2014 SI 2014/3051

The Statutory Parental Bereavement Pay (General) Regulations 2020 SI 2020/233

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

SSCBA 1992

Does it bind you?

Other Acts binding the same actors

What it requires

Contributions

Contributory Benefits

Non-Contributory Benefits

Increases for dependants

Benefit for Industrial Injuries

Miscellaneous Provisions relating to Parts I to V

Income-Related Benefits

Health in pregnancy grant

The Social Fund

Child Benefit

Christmas bonus for pensioners

Statutory Sick Pay

Statutory Maternity Pay

Incapacity for work

General

Schedules

Help complying

File your first Self Assessment tax return

Stop your sole trader business

Open a shop

Monthly PAYE compliance checklist

Complete PAYE year-end

Set up a limited company

Handle statutory adoption leave and pay

Handle statutory paternity leave and pay (post-2024 rules)

How partners pay tax on profits

Maternity leave and pay

Pay National Insurance when self-employed

Pay PAYE to HMRC

Pay Statutory Sick Pay

Recover statutory payments from HMRC

Connected legislation