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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) do not exceed £20,000 rather than £16,000 as previously, and

(2)

reducing the number of weeks, from 6 to 4, whereby an employee needs to have been entitled to statutory sick pay in any one period of incapacity for work before the small employer qualifies for relief on payments of statutory sick pay to that employee.

These Regulations do not impose any costs on business.