The Statutory Neonatal Care Pay (General) Regulations 2025
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Change 1
29 Payment following a decision by an officer of Revenue and Customs
(1) In any case where— (a) a decision has been made by an officer of Revenue and Customs under section 8(1) (decisions by officers) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or by an appellate authority, as a result of which a person is entitled to an amount of statutory neonatal care pay, and (b) the time for bringing an appeal against the decision has expired and either— (i) no such appeal has been brought, (ii) leave to appeal against the decision has been refused and there remains no further opportunity to apply for leave, or (iii) such appeal has been brought and has been withdrawn or has otherwise been finally disposed of, that amount of statutory neonatal care pay must be paid by the employer within the time specified in paragraph (2). (2) Subject to paragraphs (3) and (4), payment must be made no later than the first pay day after the following days— (a) where an appeal has been brought, the day on which the employer receives notification that it has been withdrawn or otherwise ceases to have effect, (b) where leave to appeal has been refused, the day on which the employer receives notification of the refusal or the day on which the time to make a further application for leave expires, whichever is later, and (c) in any other case, the day on which the time for bringing an appeal expires. (3) Subject to paragraph (4), where it is impracticable, in view of the employer’s methods of accounting for and paying remuneration, to pay the amount by the pay day referred to in paragraph (2), the payment must be made by the employer no later than the next following pay day. (4) Where the employer would not have remunerated the employee for their work in the week in respect of which statutory neonatal care pay is payable as early as the pay day specified in paragraph (2), or, if it applies, paragraph (3), the payment must be made by the employer on the first day on which the employee would have been remunerated for work in that week. (5) In this regulation— “appellate authority” means the First-Tier Tribunal, the Upper Tribunal, the Court of Appeal, the Court of Session, or the Supreme Court. “pay day” means a day on which it has been agreed, or it is normal practice between an employer and their employee, that payments of remuneration are to be made, or, where there is no such agreement or normal practice, the last day of a calendar month.
29 Payment following a decision by an officer of Revenue and Customs
(1) In any case where— (a) a decision has been made by an officer of Revenue and Customs under section 8(1) (decisions by officers) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or by an appellate authority, as a result of which a person is entitled to an amount of statutory neonatal care pay, and (b) the time for bringing an appeal against the decision has expired and either— (i) no such appeal has been brought, (ii) leave to appeal against the decision has been refused and there remains no further opportunity to apply for leave, or (iii) such appeal has been brought and has been withdrawn or has otherwise been finally disposed of, that amount of statutory neonatal care pay must be paid by the employer within the time specified in paragraph (2). (2) Subject to paragraphs (3) and (4), payment must be made no later than the first pay day after the following days— (a) where an appeal has been brought, the day on which the employer receives notification that it has been withdrawn or otherwise ceases to have effect, (b) where leave to appeal has been refused, the day on which the employer receives notification of the refusal or the day on which the time to make a further application for leave expires, whichever is later, and (c) in any other case, the day on which the time for bringing an appeal expires. (3) Subject to paragraph (4), where it is impracticable, in view of the employer’s methods of accounting for and paying remuneration, to pay the amount by the pay day referred to in paragraph (2), the payment must be made by the employer no later than the next following pay day. (4) Where the employer would not have remunerated the employee for their work in the week in respect of which statutory neonatal care pay is payable as early as the pay day specified in paragraph (2), or, if it applies, paragraph (3), the payment must be made by the employer on the first day on which the employee would have been remunerated for work in that week. (5) In this regulation— “appellate authority” means the First-Tier Tribunal, the Upper Tribunal, the Court of Appeal, the Court of Session, or the Supreme Court. “pay day” means a day on which it has been agreed, or it is normal practice between an employer and their employee, that payments of remuneration are to be made, or, where there is no such agreement or normal practice, the last day of a calendar month.
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