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The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022

Consolidated Text As Enacted Cited authorities 23 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2022/9
  • These Regulations may be cited as the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 and come into force on 14th January 2022.
  • In these Regulations—
    • that employee’s period of incapacity for work(4) is related to coronavirus; andany day of incapacity for work in that period falls on or after 21st December 2021,if, were the eligible employer to receive the reimbursement amount claimed, the amount of State aid received by the eligible employer would exceed the maximum temporary aid amount for that eligible employer; orin respect of an employee for a period for which the eligible employer is entitled to a government grant in respect of that employee due to the employee being furloughed from the employment for reasons related to COVID-19.in relation to a single employee, £192.70; andin total, £192.70 multiplied by the number of employees enrolled in PAYE schemes of the eligible employer on 30th November 2021, determined in accordance with regulation 4.was employed by the eligible employer during a period of incapacity for work related to coronavirus,has received a payment of statutory sick pay from the eligible employer in respect of that period of incapacity for work, andno longer works for the eligible employer; andofficial monthly accounting rate for the euro; andconversion rate for December 2021(5) .on 30th November 2021, had fewer than 250 employees enrolled in all PAYE schemes operated by the employer; andon 31st December 2019, was not already in difficulty.in the case of an employer who is not a micro or small enterprise, it is reasonable to assume that the employer would be regarded as an undertaking in difficulty under Article 2(18) of the General Block Exemption Regulation; orin the case of an employer who is a micro or small enterprise, it is reasonable to assume that the employer would be regarded as an undertaking in difficulty either under Article 2(18) (c) of the General Block Exemption Regulation, as if the words after “collective insolvency proceedings”, in the first place it appears, to the end were omitted, or under Article 2(18) (d) of the General Block Exemption Regulation.two or more companies which were not charities and which were connected with one another; ortwo or more charities which were connected with one another,Part 1 of Schedule 1 to the National Insurance Contributions Act 2014(6) sets out the rules for determining if two or more companies are connected with one another;Part 2 of Schedule 1 to that Act sets out the rules for determining if two or more charities are connected with each other.(5) In this regulation—
    • “charity” has the same meaning as in section 18(1) of the Small Charitable Donations Act 2012(7) , subject to paragraph 8(5) of Schedule 1 to the National Insurance Contributions Act 2014;
    • “company” has the meaning given by section 1121(1) of the Corporation Tax Act 2010(8) and includes a limited liability partnership;
    • “General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty(9) ;
    • “micro or small enterprise” means an employer who is a micro-enterprise or a small enterprise within the meaning of Article 2 of Annex 1 of the General Block Exemption Regulation.
    incapable by reason of infection or contamination with coronavirus, ordeemed, in accordance with regulation 2(1) (c) or (d) of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982(10) , to be incapable by reason of coronavirus,(2) The reference to regulation 2(1) (c) or (d) of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 in paragraph (1) (b) is a reference to the regulation which was in force on the first day of incapacity for work in question.(1) An employer who makes a claim for the recovery of a reimbursement amount must do so in accordance with this regulation.to employees enrolled in the same PAYE scheme, andduring the period of time specified by the employer in accordance with paragraph (3) (d) .

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