Regulation 3 Funding of employers’ liabilities to make payments of statutory parental bereavement pay
An employer who has made any payment of statutory parental bereavement pay is entitled—
to an amount equal to 92% of such payment, or
if the payment qualifies for small employer’s relief by virtue of section 7(3) of the Employment Act 2002—
to an amount equal to such payment, and
to an additional payment equal to the amount to which the employer would have been entitled under section 167(2)(b) of the 1992 Actf1 had the payment been a payment of statutory maternity pay.
The employer shall be entitled to apply for advance funding in respect of any such payment in accordance with regulation 4, or to deduct it in accordance with regulation 5 from amounts otherwise payable by the employer.
Annotations
Footnotes
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Section 167 was substituted by the Employment Act 2002, section 21.