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Statutory sick pay: funding of employers’ liabilities: Northern Ireland

Coronavirus Bill – in the House of Commons at 10:00 pm on 23rd March 2020.

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Amendment made: 41, page 27, line 33, at end insert—

“(2) The Social Security Administration (Northern Ireland) Act 1992 has effect as if in section 107A (statutory sick pay and statutory maternity pay: breach of regulations)—

(a) in subsection (1)(c), after “149(5)(b)” there were inserted “or 155B”;

(b) in subsection (3), after “124” there were inserted “of this Act, or section 155B of the Contributions and Benefits Act”.

(3) The Social Security Administration (Northern Ireland) Act 1992 has effect as if in section 107B (statutory sick pay and statutory maternity pay: fraud and negligence)—

(a) in subsection (1)(b)(iii), after “149(5)(b)” there were inserted “or 155B”;

(b) after subsection (2) there were inserted—

“(2A) Where an employer fraudulently or negligently receives a payment in pursuance of regulations under section 155B of the Contributions and Benefits Act (funding of employers’ statutory sick pay liabilities in relation to coronavirus), the employer is liable to a penalty not exceeding £3,000.””—(Penny Mordaunt.)

This amendment makes similar provision in relation to Northern Ireland as is made in relation to Great Britain by amendment 40. It applies the enforcement provisions of the Social Security Administration (Northern Ireland) Act 1992 to the statutory sick pay rebate scheme in new section 155B of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (as inserted by clause 40). This includes the ability to impose financial penalties for breaches of regulations.

Clause 40, as amended, ordered to stand part of the Bill.

Clauses 41 to 51 ordered to stand part of the Bill.