{
  "url": "https://openlegislation.uk/statutory-sick-pay-additional-compensation-of-employers-amendment-regulations-1987/regulation-3",
  "json_url": "https://openlegislation.uk/statutory-sick-pay-additional-compensation-of-employers-amendment-regulations-1987/regulation-3.json",
  "legislation": "uksi/1987/92",
  "legislation_title": "The Statutory Sick Pay (Additional Compensation of Employers) Amendment Regulations 1987",
  "legislation_url": "https://openlegislation.uk/statutory-sick-pay-additional-compensation-of-employers-amendment-regulations-1987",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Substitution for regulation 3 of the principal regulations",
  "text": "For regulation 3 of the principal regulations (determination of amount) there shall be substituted the following regulation—\n“3 In respect of a payment of statutory sick pay made in the tax year commencing 6th April 1987, an employer shall be entitled under regulation 2 to an amount equal to 7 per cent. of the payment, that percentage being the total amount of secondary Class 1 contributions estimated by the Secretary of State as to be paid in respect of statutory maternity pay and statutory sick pay by all employers in that year, expressed as a percentage of the total amount of statutory maternity pay and statutory sick pay estimated by him to be paid by all employers in that year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/92/regulation/3",
    "retrieved_at": "2026-10-29T16:33:44.587466+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}