The Statutory Neonatal Care Pay (Administration) Regulations 2025
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3 Funding of employers’ liabilities to make payments of statutory neonatal care pay
(1) An employer who has made any payment of statutory neonatal care pay is entitled— (a) to an amount equal to 92% of such payment, or (b) if the payment qualifies for small employer’s relief by virtue of section 7(3) of the Employment Act 2002— (i) to an amount equal to such payment, and (ii) to an additional payment equal to the amount to which the employer would have been entitled under section 167(2)(b) of the 1992 Act had the payment been a payment of statutory maternity pay. (2) The employer will be entitled to apply for advance funding in respect of any such payment in accordance with regulation 4, or to deduct it in accordance with regulation 5 from amounts otherwise payable by the employer.
3 Funding of employers’ liabilities to make payments of statutory neonatal care pay
(1) An employer who has made any payment of statutory neonatal care pay is entitled— (a) to an amount equal to 92% of such payment, or (b) if the payment qualifies for small employer’s relief by virtue of section 7(3) of the Employment Act 2002— (i) to an amount equal to such payment, and (ii) to an additional payment equal to the amount to which the employer would have been entitled under section 167(2)(b) of the 1992 Act had the payment been a payment of statutory maternity pay. (2) The employer will be entitled to apply for advance funding in respect of any such payment in accordance with regulation 4, or to deduct it in accordance with regulation 5 from amounts otherwise payable by the employer.
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