UK Statutory Instrument 2020 United Kingdom

The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) (Northern Ireland) Regulations 2020

At a glance

What's here

4 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.009

Correcting a claim when the amount has been mistakenly overstated

  • Correct overclaimed Statutory Sick Pay by set-off or repayment
s.011

Recovery of overpayments

  • Employers must repay overpaid Statutory Sick Pay to HMRC within 30 days
s.012

Preservation of records

  • Keep records of SSP coronavirus reimbursement claims for 3 years
s.013

Provision of information and records

  • Provide records and information to HMRC on request
Browse 9 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Funding of eligible employers' liabilities by HMRC

s.004

Meaning of eligible employer

s.005

When an employee's incapacity for work is related to coronavirus

s.006

Making a claim

s.007

Time limit for making a claim

s.008

Payments

s.010

Correcting a claim when the amount has been mistakenly understated

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