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The UK government published the legal ground to fund employers’ liabilities to ease the pressure of Statutory Sick Pay in the pandemic crisis. These Regulations, both in Great Britain and Northern Ireland, provide for certain small and medium-sized employers to reclaim some or all of their Statutory Sick Pay (SSP) costs from Her Majesty’s Revenue and Customs (HMRC). An employer may make a claim in respect of an employee’s period of incapacity for work related to coronavirus where the first day of incapacity for work in that period arose on or after 13th March 2020.
The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 published on the UK legislation website on 14 May 2020
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