- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Employer5
Plus 1 duty 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 682 other Acts
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.
s.147
Employer’s liability. (opens in a new tab)
Regulated
- Pay statutory sick pay to eligible employeesEmployer
s.149
Period of entitlement. (opens in a new tab)
Regulated
Other duties (1) — Crown / regulator
- Department must make regulations to prevent employers avoiding SSP by terminating contractsCrown / Minister / Government department
s.150
Qualifying days. (opens in a new tab)
Regulated
- Agree qualifying days for statutory sick pay with each employeeEmployer
s.153
Rate of payment. (opens in a new tab)
Regulated
- Pay statutory sick pay at the correct weekly rateEmployer
s.167
Liability to make payments
Regulated
- Pay statutory adoption pay to eligible employeesEmployer
293 other provisions — procedural and definitional
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.006
Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
s.009
The age-related secondary percentage
s.009
Zero-rate secondary Class 1 contributions for certain apprentices
s.010
Class 1B 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
Relevant profits to be included in self assessment tax return
s.013
Right to pay additional Class 3 contributions in certain cases
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.017
Exceptions, deferment and incidental matters relating to Class 4 contributions. (opens in a new tab)
s.018
Class 4 contributions: partnerships
s.019
Class 1, 1A or 1B contributions paid in error.
s.019
Extended meaning of benefit” etc. in Part 1
s.023
Contributions credits for relevant parents and carers
s.024
Records of earnings and calculation of earnings factors in absence of records. (opens in a new tab)
s.025
Determination of days for which unemployment benefit is payable.
s.025
Power to amend provisions as to days of entitlement.
s.030
Incapacity benefit: entitlement.
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.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
Cases in which sections 37 to 41 apply.
s.039
Widowed parent’s allowance.
s.039
Bereavement allowance where no dependent children.
s.039
Rate of widowed parent’s allowance ...
s.042
Entitlement under s. 40 or 41 after period of employment or training for work. (opens in a new tab)
s.044
Deemed earnings factors
s.044
Deemed earnings factors: 2010–11 onwards
s.044
Earnings factor credits
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.048
Category B retirement pension for married person or civil partner
s.048
Category B retirement pension for divorcee or former civil partner
s.048
Category B retirement pension for widows and widowers.
s.048
Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
s.048
Category B retirement pension: general.
s.051
Special provision for married people.
s.051
Special provision for married person whose spouse changed gender
s.055
Shared additional pension because of an old state scheme pension credit .
s.055
Shared additional pension because of a new 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.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. (opens in a new tab)
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 or civil partner had units of additional pension
s.061
Entitlement to more than one pension: sections 61ZA and 61ZB
s.078
Category C and Category D retirement pensions and other benefits for the aged. (opens in a new tab)
s.085
Pension increase (person with care of children or qualifying young persons). (opens in a new tab)
s.086
Incapacity benefit: increase for adult dependants.
s.092
Dependency increases: continuation of awards in cases of fluctuating earnings. (opens in a new tab)
s.095
Employment training schemes etc.
s.129
Appropriate maximum housing benefit
s.132
Effect of attaining qualifying age for state pension credit
s.136
Entitlement
s.136
Amount
s.141
Entitlement after death of child or qualifying young person
s.142
Persons subject to immigration control.
s.155
Power to provide for recovery by employers of sums paid by way of statutory sick pay.
s.155
Funding of employers' statutory sick pay liabilities in relation to coronavirus
s.167
Test of incapacity for work.
s.167
The own occupation test.
s.167
Personal capability assessments.
s.167
Incapacity for work: persons to be treated as incapable or capable of work.
s.167
Incapacity for work: disqualification, etc.
s.167
Incapacity for work: work as councillor to be disregarded.
s.167
Incapacity for work: supplementary provisions.
s.167
Entitlement: birth
s.167
Entitlement: adoption
s.167
Entitlement: prospective adopters with whom looked after children are placed
s.167
Entitlement: general
s.167
Liability to make payments
s.167
Rate and period of pay
s.167
Entitlement to additional statutory paternity pay: birth
s.167
Entitlement to additional statutory paternity pay: adoption
s.167
Entitlement to additional statutory paternity pay: general
s.167
Liability to make payments of additional statutory paternity pay
s.167
Rate and period of pay: additional statutory paternity pay
s.167
Restrictions on contracting out
s.167
Relationship with contractual remuneration
s.167
Crown employment—Part XIIZA
s.167
Special classes of person
s.167
Part XIZA: supplementary
s.167
Power to apply Part XlIZA to other cases
s.167
Entitlement
s.167
Entitlement: prospective adopters with whom looked after children are placed
s.167
Rate and period of pay
s.167
Restrictions on contracting out
s.167
Relationship with benefits and other payments, etc.
s.167
Crown employment—Part XIIZB
s.167
Special classes of person
s.167
Part XIIZB: supplementary
s.167
Power to apply Part XIIZB to other cases
s.167
Entitlement: birth
s.167
Extent of entitlement and when payable: birth
s.167
Entitlement: adoption
s.167
Extent of entitlement and when payable: adoption
s.167
Entitlement etc.: prospective adopters with whom looked after children are placed
s.167
Entitlement: general
s.167
Liability to make payments
s.167
Entitlement: supplementary
s.167
Liability to make payments
s.167
Rate and period of pay
s.167
Restrictions on contracting out
s.167
Relationship with contractual remuneration
s.167
Crown employment
s.167
Special classes of person
s.167
Supplementary
s.167
Application in relation to stillbirths
s.167
Application in relation to miscarriage
s.167
Rate and period of pay
s.167
Restrictions on contracting out
s.167
Relationship with contractual remuneration
s.167
Crown employment: Part 12ZC
s.167
Special classes of person
s.167
Part 12ZC: supplementary
s.167
Power to apply Part 12ZC to other cases
s.167
Entitlement
Schedules
Schedules
1 of 146 shown
s.sch001
(1) Where earnings are paid to an employed earner and...
Regulated
- Pay employee's primary Class 1 National Insurance contributions when earnings are paidEmployer
145 other schedules
s.sch001
(1) For the purposes of determining whether Class 1 contributions...
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
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 86 of the Taxes Management Act 1970 (interest...
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
(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.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) Amount B is to be calculated in accordance with...
s.sch004a
(1) In this Part of this Schedule “ salary related...
s.sch004a
The Department may make regulations containing provisions for finding the...
s.sch004b
(1) The amount referred to in section 45(2)(d) above is...
s.sch004b
(1) Amount B is calculated as follows—
s.sch004b
The Department may make regulations containing provision for finding for...
s.sch004b
In this Schedule— “ assumed surplus ”, in relation to...
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.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) This paragraph applies where W (referred to in paragraph...
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
For the purposes of section . . . 103 above...
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) 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
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
The Workmen’s Compensation Acts and any other enactment repealed by...
s.sch008
(1) The Department may, with the consent of the Department...
s.sch008
(1) For the purposes of paragraph 2 above—
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
(1) Except where regulations otherwise provide, no person shall be...
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.sch009
Except where regulations otherwise provide, no person shall be entitled...
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
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) 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
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
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.schedule n15 para.2
The Table does not contain any entries in respect of...
s.schedule n15 para.3
The Table does not show the effect of transfer of...
s.schedule n15 para.p23
Note: 1. The following abbreviations are used in this Table:—...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.