The Statutory Sick Pay (Small Employers' Relief) Amendment Regulations 1992

Made: 16th March 1992

Coming into force: 6th April 1992

Whereas a draft of this instrument was laid before Parliament in accordance with the provisions of section 9(1F) of the Social Security and Housing Benefits Act 1982[^f00001] and approved by a resolution of each House of Parliament; Now, therefore, the Secretary of State for Social Security, in exercise of the powers conferred by sections 9(1B) and (1D) and 47 of the Social Security and Housing Benefits Act 1982[^f00002], and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Statutory Sick Pay (Small Employers' Relief) Amendment Regulations 1992 and shall come into force on 6th April 1992.

Amendment of the Statutory Sick Pay (Small Employers' Relief) Regulations 1991

2

In the Statutory Sick Pay (Small Employers' Relief) Regulations 1991[^f00003]—

• (a) in regulation 2(1) (employer’s contributions payments) for the reference to “£15,000” there shall be substituted a reference to “£16,000”; and

• (b) after regulation 3 (number of weeks), there shall be added the following regulation—

(4) (1) In any case where the employee’s entitlement to statutory sick pay is calculated by reference to two different weekly rates in the same period of incapacity for work, the entitlement threshold is to be calculated as set out in section 9(1B)(b) of the Act, but— (a) as if R represents the appropriate weekly rate set out in section 7 of the Act at the time the calculation falls to be made; and (b) from the amount which results from the calculation W × R there is deducted a sum, calculated in accordance with paragraph (2) of this regulation. (2) The sum referred to in paragraph (1)(b) of this regulation is a sum equal to the difference between the appropriate weekly rate at the time the calculation falls to be made and the appropriate weekly rate which applied at the beginning of the period of incapacity for work multiplied by— $$AY$ where— A is the number of days of incapacity for work for which the employer was liable to pay statutory sick pay at the lower of the two rates applying during the period of incapacity for work; and Y is the number of qualifying days in the employee’s week.$ (3) In any case where the employee’s entitlement to statutory sick pay is calculated by reference to three different weekly rates in the same period of incapacity for work, the entitlement threshold shall be calculated in accordance with paragraph (1) but as though the sum referred to in paragraph (1)(b) were the aggregate of— (a) a sum calculated in accordance with paragraph (2); and (b) a sum equal to the difference between the appropriate weekly rate at the time the calculation falls to be made and the appropriate weekly rate which applied second during the period of incapacity for work multiplied by— $$BY$ where— B is the number of days of incapacity for work for which the employer was liable to pay statutory sick pay at the second of the three rates applying during the period of incapacity for work; and Y is the number of qualifying days in the employee’s week.$ (4) In any case where the employee’s entitlement to statutory sick pay is calculated by reference to four different weekly rates in the same period of incapacity for work, the entitlement threshold shall be calculated in accordance with paragraph (1) but as though the sum referred to in paragraph (1)(b) were the aggregate of— (a) a sum calculated in accordance with paragraph (2); and (b) a sum calculated in accordance with paragraph (3); and (c) a sum equal to the difference between the appropriate weekly rate at the time the calculation falls to be made and the appropriate weekly rate which applied third during the period of incapacity for work multiplied by— $$CY$ where— C is the number of days of incapacity for work for which the employer was liable to pay statutory sick pay at the third of the four rates applying during the period of incapacity for work; and Y is the number of qualifying days in the employee’s week.$

Signed

Signed by authority of the Secretary of State for Social Security.

Henley — Parliamentary Under-Secretary of State, — Department of Social Security — 16th March 1992

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Statutory Sick Pay (Small Employers' Relief) Regulations 1991 (“the 1991 Regulations”) by—

• (1) amending the meaning of “small employer” so that an employer is a small employer when his contributions payments for the qualifying tax year (defined in the 1991 Regulations) did not exceed £16,000 rather than £15,000 as previously, and

• (2) making provision for calculating the entitlement threshold (above which a small employer qualifies for small employers' relief in respect of the statutory sick pay he pays to an employee) when there is more than one weekly rate of statutory sick pay in an employee’s period of incapacity for work.

Footnotes

[^f00001]: 1982 c. 24; subsection (1F) was inserted by the Statutory Sick Pay Act 1991 (c. 3), section 2(1).

[^f00002]: Subsections (1B) and (1D) were inserted by the Statutory Sick Pay Act 1991, section 2(1). Section 47 is cited for the meaning it ascribes to the word “regulations”.

[^f00003]: S.I. 1991/428.