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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Statutory Sick Pay (Small Employers' Relief) Regulations 1991 (“the 1991 Regulations”) by—

(1)

amending the meaning of “small employer” so that an employer is a small employer when his contributions payments for the qualifying tax year (defined in the 1991 Regulations) did not exceed £16,000 rather than £15,000 as previously, and

(2)

making provision for calculating the entitlement threshold (above which a small employer qualifies for small employers' relief in respect of the statutory sick pay he pays to an employee) when there is more than one weekly rate of statutory sick pay in an employee’s period of incapacity for work.