The Statutory Sick Pay Percentage Threshold Order 1995 (Consequential) Regulations 1995

• Citation: S.I. 1995/513
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Statutory Sick Pay Percentage Threshold Order 1995 (Consequential) Regulations 1995 and shall come into force on 6th April 1995.

Section 2 Savings in respect of small employers' relief

Notwithstanding the revocation of the Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations 1983 and the Statutory Sick Pay (Small Employers' Relief) Regulations 1991 , those Regulations shall continue to have effect for the purposes of entitling an employer to recover an amount of statutory sick pay paid (whether before or after 6th April 1995) in respect of any day of incapacity for work before 6th April 1995 .

Section 3 Amendment of the Statutory Sick Pay (General) Regulations 1982

The Statutory Sick Pay (General) Regulations 1982 shall be amended by inserting after regulation 21 the following regulation:

Election to be treated as different employers not to apply to recovery of statutory sick pay

(21A)

(1) Paragraph (2) below applies for the purposes of section 159A of the Contributions and Benefits Act (power to provide for recovery by employers of sums paid by way of statutory sick pay) and of any order made under that section .

(2) Where an employer has made 2 or more elections under regulation 3 of the Income Tax (Employments) Regulations 1993 to be treated as a different employer in respect of each of the groups of employees specified in the election, the different employers covered by each of those elections shall be treated as one employer.