Explanatory note

These Regulations amend the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002 (S.R. 2002 No. 378) and the Statutory Shared Parental Pay (General) Regulations (Northern Ireland) 2015 (S.R. 2015 No. 94).

The amendments in regulations 3 and 4 apply for calculating a person’s normal weekly earnings for the purposes of determining entitlement to, and rate of payment of, respectively, statutory paternity pay, statutory adoption pay and statutory shared parental. Regulation 2 provides that these amendments are to apply where the first day of the period in respect of which payment of any of the benefits is to be made is on or after the day on which these Regulations come into operation.

The amendments apply where a person is a furloughed employee for the purposes of the Coronavirus Job Retention Scheme which is set out in the Schedule to the Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction made on 15th April 2020. The claimant’s normal weekly earnings for the purpose of determining entitlement to, or the amount of, the statutory payments listed in regulation 2(2) are to be calculated as if the person had not been a furloughed employee for all or part of the relevant period.

Hard copies of the Coronavirus Job Retention Scheme can be obtained from CJRS Policy, 3C/15 100 Parliament Street, Westminster, London SW1A 2BQ. The Scheme can be downloaded from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/879484/200414_CJRS_DIRECTION_-_33_FINAL_Signed.pdf

No regulatory impact assessment has been produced for these Regulations in view of the urgency required to provide additional financial support to those unable to work as a result of coronavirus.