Law

Social Security Contributions and Benefits (Northern Ireland) Act 1992

United Kingdom · statute

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In force since 2026-07-09, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 316 provisions
  1. Title and introductory text
  2. 1 Outline of contributory system.
  3. 2 Categories of earners.
  4. 3 “Earnings” and “earner”.
  5. 4 Payments treated as remuneration and earnings.
  6. 4A Earnings of workers supplied by service companies etc.
  7. 4AA Limited liability partnerships
  8. 4B Earnings: power to make retrospective provision in consequence of retrospective tax legislation
  9. 4C Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc
  10. 5 Earnings limits and thresholds for Class 1 contributions.
  11. 6 Liability for Class 1 contributions.
  12. 6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.
  13. 7 “Secondary contributor”.
  14. 8 Calculation of primary Class 1 contributions.
  15. 9 Calculation of secondary Class 1 contributions.
  16. 9A The age-related secondary percentage
  17. 9B Zero-rate secondary Class 1 contributions for certain apprentices
  18. 10 Class 1A contributions ...
  19. 10ZA Liability of third party provider of benefits in kind.
  20. 10ZB Non-cash vouchers provided by third parties.
  21. 10ZBA Liability of third party controller of sporting testimonial
  22. 10ZC Class 1A contributions: power to make provision in consequence of retrospective tax legislation
  23. 10A Class 1B contributions.
  24. 11 Class 2 contributions
  25. 11A Relevant profits to be included in self assessment tax return
  26. 12 Late paid Class 2 contributions.
  27. 13 Class 3 contributions.
  28. 13A Right to pay additional Class 3 contributions in certain cases
  29. 14 Restriction on right to pay Class 3 contributions.
  30. 14A Class 3A contributions in return for units of additional pension
  31. 14B Class 3A contributions: repayment
  32. 14C Class 3A contributions: power to change eligibility or remove the option to pay
  33. 15 Class 4 contributions recoverable under the Income Tax Acts.
  34. 16 Destination of Class 4 contributions.
  35. 17 Exceptions, deferment and incidental matters relating to Class 4 contributions.
  36. 18 Class 4 contributions recoverable under regulations.
  37. 18A Class 4 contributions: partnerships
  38. 19 General power to regulate liability for contributions.
  39. 19A Class 1, 1A or 1B contributions paid in error.
  40. 19B Extended meaning of benefit” etc. in Part 1
  41. 20 Descriptions of contributory benefits.
  42. 21 Contribution conditions.
  43. 22 Earnings factors.
  44. 23 Provisions supplemental to ss. 21 and 22.
  45. 23A Contributions credits for relevant parents and carers
  46. 24 Records of earnings and calculation of earnings factors in absence of records.
  47. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  48. 25A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  49. 25B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  50. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  51. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  52. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  53. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  54. 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  55. 30A Incapacity benefit: entitlement.
  56. 30B Incapacity benefit: rate.
  57. 30C Incapacity benefit: days and periods of incapacity for work.
  58. 30D Incapacity benefit: construction of references to days of entitlement.
  59. 30DD Incapacity benefit: reduction for pension payments and PPF periodic payments.
  60. 30E Incapacity benefit: reduction for councillor’s allowance.
  61. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  62. 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  63. 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  64. 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  65. 35 State maternity allowance for employed or self-employed earner.
  66. 35A Appropriate weekly rate of maternity allowance under section 35.
  67. 35B State maternity allowance for participating wife or civil partner of self-employed earner
  68. 36 Bereavement payment.
  69. 36A Cases in which sections 37 to 41 apply.
  70. 37 Widowed mother’s allowance: deaths before 9 April 2001.
  71. 38 Widow’s pension: deaths before 9 April 2001.
  72. 39 Rate of widowed mother’s allowance and widow’s pension.
  73. 39A Widowed parent’s allowance.
  74. 39B Bereavement allowance where no dependent children.
  75. 39C Rate of widowed parent’s allowance ...
  76. 40 Long-term incapacity benefit for widows.
  77. 41 Long-term incapacity benefit for widowers.
  78. 42 Entitlement under s. 40 or 41 after period of employment or training for work.
  79. 43 Persons entitled to more than one retirement pension.
  80. 44 Category A retirement pension.
  81. 44A Deemed earnings factors
  82. 44B Deemed earnings factors: 2010–11 onwards
  83. 44C Earnings factor credits
  84. 45 The additional pension in a Category A retirement pension.
  85. 45AA Effect of working families' tax credit and disabled person's tax credit on earnings factor
  86. 45A Effect of family credit and disability working allowance on earnings factor.
  87. 45B Reduction of additional pension in Category A retirement pension: pension sharing.
  88. 46 Modifications of s. 45 for calculating the additional pension in certain benefits.
  89. 47 Increase of Category A retirement pension for invalidity.
  90. 48 Use of former spouse’s contributions.
  91. 48A Category B retirement pension for married person or civil partner
  92. 48AA Category B retirement pension for divorcee or former civil partner
  93. 48B Category B retirement pension for widows and widowers.
  94. 48BB Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.
  95. 48C Category B retirement pension: general.
  96. 49 Category B retirement pension for women.
  97. 50 Rate of Category B retirement pension for women.
  98. 51 Category B retirement pension for widowers and surviving civil partners who attained pensionable age before 6 April 2010
  99. 51ZA Special provision for married person whose spouse changed gender
  100. 51A Special provision for married people.
  101. 52 Special provision for surviving spouses.
  102. 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  103. 54 Category A and Category B retirement pensions: supplemental provisions.
  104. 55 Pension increase or lump sum where entitlement to retirement pension is deferred
  105. 55A Shared additional pension because of an old state scheme pension credit .
  106. 55AA Shared additional pension because of a new state scheme pension credit
  107. 55B Reduction of shared additional pension: pension sharing.
  108. 55C Pension increase or lump sum where entitlement to shared additional pension is deferred
  109. 56 Child’s special allowance - existing beneficiaries.
  110. 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  111. 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  112. 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  113. 60 Partial satisfaction of contribution conditions.
  114. 60A Failure to satisfy contribution condition in paragraph 5A of Schedule 3
  115. 61 Exclusion of increase of benefit for failure to satisfy contribution condition.
  116. 61ZA Shortfall in contributions: people with units of additional pension
  117. 61ZB Shortfall in contributions: people whose dead spouse or civil partner had units of additional pension
  118. 61ZC Entitlement to more than one pension: sections 61ZA and 61ZB
  119. 61A Contributions paid in error.
  120. 62 Graduated retirement benefit.
  121. 63 Descriptions of non-contributory benefits.
  122. 64 Entitlement.
  123. 65 Period and rate of allowance.
  124. 66 Attendance allowance for the terminally ill.
  125. 67 Exclusions by regulation.
  126. 68
  127. 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  128. 70 Carer’s allowance.
  129. 71 Disability living allowance.
  130. 72 The care component.
  131. 73 The mobility component.
  132. 74 Mobility component for certain persons eligible for invalid carriages.
  133. 75 Persons who have attained pensionable age.
  134. 76 Disability living allowance - supplementary.
  135. 77 Guardian’s allowance.
  136. 78 Category C and Category D retirement pensions and other benefits for the aged.
  137. 79 Age addition.
  138. 80 Beneficiary’s dependent children.
  139. 81 Restrictions on increase - child not living with beneficiary, etc.
  140. 82 Short-term benefit: increase for adult dependants.
  141. 83 Pension increase (wife).
  142. 84 Pension increase (husband).
  143. 85 Pension increase (person with care of children or qualifying young persons).
  144. 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  145. 86A Incapacity benefit: increase for adult dependants.
  146. 87 Rate of increase where associated retirement pension is attributable to reduced contributions.
  147. 88 Increases to be in respect of only one adult dependant.
  148. 89 Earnings to include occupational and personal pensions etc. for purposes of provisions relating to increases of benefits in respect of ... adult dependants.
  149. 90 Beneficiaries under sections 68 and 70.
  150. 91 Effect of trade disputes on entitlement to increases.
  151. 92 Dependency increases: continuation of awards in cases of fluctuating earnings.
  152. 93 Dependency increases on termination of employment after period of entitlement to disability working allowance.
  153. 94 Right to industrial injuries benefit.
  154. 95 Relevant employments.
  155. 95A Employment training schemes etc.
  156. 96 Persons treated as employers for certain purposes.
  157. 97 Accidents in course of illegal employments.
  158. 98 Earner acting in breach of regulations, etc.
  159. 99 Earner travelling in employer’s transport.
  160. 100 Accidents happening while meeting emergency.
  161. 101 Accident caused by another’s misconduct, etc.
  162. 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  163. 103 Disablement pension.
  164. 104 Increase where constant attendance needed.
  165. 105 Increase for exceptionally severe disablement.
  166. 106 Benefits and increases subject to qualifications as to time.
  167. 107 Adjustments for successive accidents.
  168. 108 Benefit in respect of prescribed industrial diseases, etc.
  169. 109 General provisions relating to benefit under s. 108.
  170. 110 Respiratory diseases.
  171. 111 Workmen’s compensation, etc.
  172. 112 Certain sums to be earnings.
  173. 113 General provisions as to disqualification and suspension.
  174. 114 Persons maintaining dependants, etc.
  175. 115 Crown employment - Parts I to VI.
  176. 116 Her Majesty’s forces.
  177. 117 Mariners, airmen, etc.
  178. 118 Married women and widows.
  179. 119 Persons outside Northern Ireland.
  180. 120 Treatment of certain marriages.
  181. 121 Interpretation of Parts I to VI and supplementary provisions.
  182. 122 Income-related benefits.
  183. 123 Income support.
  184. 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  185. 125 Trade disputes.
  186. 126 Effect of return to work.
  187. 127 Family credit.
  188. 128 Disability working allowance.
  189. 129 Housing benefit.
  190. 129A Appropriate maximum housing benefit
  191. 130 Exclusions from benefit.
  192. 131 The applicable amount.
  193. 132 Income and capital.
  194. 132A Effect of attaining qualifying age for state pension credit
  195. 133 Interpretation of Part VII and supplementary provisions.
  196. 134 Payments out of the social fund.
  197. 135 Awards by social fund officers.
  198. 136 Principles of determination.
  199. 136A Entitlement
  200. 136B Amount
  201. 137 Child benefit.
  202. 138 “Child” and “qualifying young person”
  203. 139 Meaning of “person responsible for child or qualifying young person”.
  204. 140 Exclusions and priority.
  205. 141 Rate of child benefit.
  206. 141A Entitlement after death of child or qualifying young person
  207. 142 Presence in Northern Ireland.
  208. 142A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  209. 143 Interpretation of Part IX and supplementary provisions.
  210. 144 Entitlement of pensioners to Christmas bonus.
  211. 145 Provisions supplementary to s. 144.
  212. 146 Interpretation of Part X.
  213. 147 Employer’s liability.
  214. 148 Period of incapacity for work.
  215. 149 Period of entitlement.
  216. 150 Qualifying days.
  217. 151 Limitations on entitlement.
  218. 152 Notification of incapacity for work.
  219. 153 Rate of payment.
  220. 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  221. 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  222. 155A Power to provide for recovery by employers of sums paid by way of statutory sick pay.
  223. 155B Funding of employers' statutory sick pay liabilities in relation to coronavirus
  224. 156 Relationship with benefits and other payments, etc.
  225. 157 Crown employment - Part XI.
  226. 158 Special classes of persons.
  227. 159 Interpretation of Part XI and supplementary provisions.
  228. 160 Statutory maternity pay - entitlement and liability to pay.
  229. 161 The maternity pay period.
  230. 162 Rate of statutory maternity pay
  231. 163 Funding of employers’ liabilities in respect of statutory maternity pay
  232. 164 Relationship with benefits and other payments, etc.
  233. 165 Crown employment - Part XII.
  234. 166 Special classes of persons.
  235. 167 Interpretation of Part XII, etc.
  236. 167ZA Entitlement: birth
  237. 167ZB Entitlement: adoption
  238. 167ZBA Entitlement: prospective adopters with whom looked after children are placed
  239. 167ZC Entitlement: general
  240. 167ZD Liability to make payments
  241. 167ZE Rate and period of pay
  242. 167ZEA Entitlement to additional statutory paternity pay: birth
  243. 167ZEB Entitlement to additional statutory paternity pay: adoption
  244. 167ZEC Entitlement to additional statutory paternity pay: general
  245. 167ZED Liability to make payments of additional statutory paternity pay
  246. 167ZEE Rate and period of pay: additional statutory paternity pay
  247. 167ZF Restrictions on contracting out
  248. 167ZG Relationship with contractual remuneration
  249. 167ZH Crown employment—Part XIIZA
  250. 167ZI Special classes of person
  251. 167ZJ Part XIZA: supplementary
  252. 167ZK Power to apply Part XlIZA to other cases
  253. 167ZL Entitlement
  254. 167ZLA Entitlement: prospective adopters with whom looked after children are placed
  255. 167ZM Liability to make payments
  256. 167ZN Rate and period of pay
  257. 167ZO Restrictions on contracting out
  258. 167ZP Relationship with benefits and other payments, etc.
  259. 167ZQ Crown employment—Part XIIZB
  260. 167ZR Special classes of person
  261. 167ZS Part XIIZB: supplementary
  262. 167ZT Power to apply Part XIIZB to other cases
  263. 167ZU Entitlement: birth
  264. 167ZV Extent of entitlement and when payable: birth
  265. 167ZW Entitlement: adoption
  266. 167ZX Extent of entitlement and when payable: adoption
  267. 167ZY Entitlement etc.: prospective adopters with whom looked after children are placed
  268. 167ZZ Entitlement: general
  269. 167ZZ1 Liability to make payments
  270. 167ZZ2 Rate and period of pay
  271. 167ZZ3 Restrictions on contracting out
  272. 167ZZ4 Relationship with contractual remuneration
  273. 167ZZ5 Crown employment: Part 12ZC
  274. 167ZZ6 Special classes of person
  275. 167ZZ7 Part 12ZC: supplementary
  276. 167ZZ8 Power to apply Part 12ZC to other cases
  277. 167ZZ9 Entitlement
  278. 167ZZ10 Entitlement: supplementary
  279. 167ZZ11 Liability to make payments
  280. 167ZZ12 Rate and period of pay
  281. 167ZZ13 Restrictions on contracting out
  282. 167ZZ14 Relationship with contractual remuneration
  283. 167ZZ15 Crown employment
  284. 167ZZ16 Special classes of person
  285. 167ZZ17 Supplementary
  286. 167ZZ18 Application in relation to stillbirths
  287. 167ZZ19 Application in relation to miscarriage
  288. 167A Test of incapacity for work.
  289. 167B The own occupation test.
  290. 167C Personal capability assessments.
  291. 167D Incapacity for work: persons to be treated as incapable or capable of work.
  292. 167E Incapacity for work: disqualification, etc.
  293. 167F Incapacity for work: work as councillor to be disregarded.
  294. 167G Incapacity for work: supplementary provisions.
  295. 168 Application of Act in relation to territorial waters.
  296. 169 Age.
  297. 170 Interpretation.
  298. 171 Regulations and orders - general.
  299. 172 Assembly, etc. control of regulations and orders.
  300. 173 Short title, commencement and extent.
  301. SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, 1B, 2 , 3 and 3A
  302. SCHEDULE 2 Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax
  303. SCHEDULE 3 Contribution Conditions for Entitlement to Benefit
  304. SCHEDULE 4 Rates of Benefits, etc.
  305. SCHEDULE 4A Additional Pension: Accrual Rates for Purposes of Section 45(2)(c)
  306. SCHEDULE 4B Additional Pension: Accrual Rates for Purposes of Section 45(2)(d)
  307. SCHEDULE 5 Pension Increase or Lump Sum Where Entitlement to Retirement Pension is Deferred
  308. SCHEDULE 5A Pension Increase or Lump Sum Where Entitlement to Shared Additional Pension is Deferred
  309. SCHEDULE 6 Assessment of Extent of Disablement
  310. SCHEDULE 7 Industrial Injuries Benefits
  311. SCHEDULE 9 Exclusions from Entitlement to Child Benefit
  312. SCHEDULE 10 Priority Between Persons Entitled to Child Benefit
  313. SCHEDULE 11 Circumstances in which Periods of Entitlement to Statutory Sick Pay Do Not Arise
  314. SCHEDULE 12 Relationship of Statutory Sick Pay with Benefits and Other Payments, etc.
  315. SCHEDULE 13 Relationship of Statutory Maternity Pay with Benefits and Other Payments, etc.
  316. TABLE OF DERIVATIONS

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316 provisions

167ZE Rate and period of pay

(1) Statutory paternity pay shall be payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases. (2) Statutory paternity pay shall be payable in respect of— (a) a period of two consecutive weeks within the qualifying period beginning on such date within that period as the person entitled may choose in accordance with regulations, or (b) if regulations permit the person entitled to choose to receive statutory paternity pay in respect of— (i) a period of a week, or (ii) two non-consecutive periods of a week, such week or weeks within die qualifying period as he may choose in accordance with regulations. (3) For the purposes of subsection (2) above, the qualifying period shall be determined in accordance with regulations, which shall secure that it is a period of at least 56 days beginning— (a) in the case of a person to whom the conditions in section 167ZA(2) above apply, with the date of the child’s birth, and (b) in the case of a person to whom the conditions in section 167ZB(2) above apply, with the date of the child’s placement for adoption. (3A) Statutory paternity pay is not payable to a person in respect of a statutory pay week if— (a) statutory shared parental pay is payable to that person in respect of any part of that week or that person takes shared parental leave in any part of that week; or (b) statutory shared parental pay was payable to that person or that person has taken shared parental leave in respect of the child before that week. (4) Statutory paternity pay shall not be payable to a person in respect of a statutory pay week if it is not his purpose at the beginning of the week— (a) to care for the chi1d by reference to whom he satisfies the condition in sub-paragraph (i) of section 167ZA(2)(a) or 167ZB(2)(a) above; or (b) to support the person by reference to whom he satisfies the condition in sub-paragraph (ii) of that provision. (5) A person shall not be liable to pay statutory paternity pay to another in respect of a statutory pay week during any part of which the other works under a contract of service with him. (6) It is immaterial for the purposes of subsection (5) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist. (7) Except in such cases as may be prescribed, statutory paternity pay shall not be payable to a person in respect of a statutory pay week during any part of which he works for any employer who is not liable to pay him statutory paternity pay. (8) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory paternity pay in respect of a statutory pay week. (9) Where more than one child is born as a result of the same pregnancy, the reference in subsection (3)(a) above to the date of the child’s birth shall be read as a reference to the date of birth of the first child born as a result of the pregnancy. (10) Where more than one child is placed for adoption as part of the same arrangement, the reference in subsection (3)(b) above to the date of the child’s placement shall be read as a reference to the date of placement of the first child to be placed as part of the arrangement. (10A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory paternity pay, the amount payable by way of statutory paternity pay for any day shall be taken as one seventh of the weekly rate. (11) In this section— “statutory pay week”, in relation to a person entitled to statutory paternity pay, means a week chosen by him as a week in respect of which statutory paternity pay shall be payable; “week” means any period of seven days. (12) Where statutory paternity pay is payable to a person by virtue of section 167ZBA(1) to (3), this section has effect as if the following references were such references as may be prescribed— (a) the references in subsections (3)(b) and (10) to placement for adoption, (b) the references in subsection (10) to being placed for adoption.

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167ZEA Entitlement to additional statutory paternity pay: birth

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167ZEB Entitlement to additional statutory paternity pay: adoption

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167ZEC Entitlement to additional statutory paternity pay: general

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167ZED Liability to make payments of additional statutory paternity pay

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167ZEE Rate and period of pay: additional statutory paternity pay

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167ZF Restrictions on contracting out

(1) Any agreement shall be void to the extent that it purports— (a) to exclude, limit or otherwise modify any provision of this Part of this Act, or (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act. (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory paternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer— (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

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167ZG Relationship with contractual remuneration

(1) Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”). (2) Subject to subsection (3) below— (a) any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and (b) any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period. (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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167ZH Crown employment—Part XIIZA

The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

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167ZI Special classes of person

(1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be— (a) employed on board any ship, vessel, hovercraft or aircraft; (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or (c) in prescribed employment in connection with continental shelf operations. (2) Regulations under subsection (1) above may, in particular, provide— (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply; (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply; (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland; (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations. (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.

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167ZJ Part XIZA: supplementary

(1) In this Part of this Act— “the Board” means the Commissioners of Inland Revenue; “the Department” means the Department for Employment and Learning; “employer”, in relation to a person who is an employee, means a person who— under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or would be liable to pay such contributions but for— the condition in section 6(1)(b); or the employee being under the age of 16; “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly; “prescribed” means prescribed by regulations. (2) In this Part of this Act, “employee” means a person who is— (a) gainfully employed in Northern Ireland either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Regulations may provide— (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes. (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed— (a) two or more employers are to be treated as one; (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one. (5) In this Part of this Act, except section 167ZE, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases. (6) For the purposes of this Part of this Act, a person’s normal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question. (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations. (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations. (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed. (10) Regulations under subsection (9) above may prescribe— (a) the conditions that must be satisfied if a person is to be entitled to make such an election; (b) the manner in which, and the time within which, such an election is to be made; (c) the persons to whom, and the manner in which, notice of such an election is to be given; (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it; (e) the time for which such an election is to have effect; (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory paternity pay as his employer under the contract. (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act. (12) In this Part of this Act “regulations” means regulations made by the Department and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning. (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.

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167ZK Power to apply Part XlIZA to other cases

(1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe. (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as may be prescribed.

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167ZL Entitlement

(1) Where a person who is, or has been, an employee satisfies the conditions in subsection (2), he shall be entitled in accordance with the following provisions of this Part of this Act to payments to be known as “statutory adoption pay”. (2) The conditions are— (a) that he is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom; (b) that he has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the relevant week; (c) that he has ceased to work for the employer; (d) that his normal weekly earnings for the period of 8 weeks ending with the relevant week are not less than the lower earnings limit in force under section 5(1)(a) above at the end of the relevant week; and (e) that he has elected to receive statutory adoption pay. (3) The references in subsection (2)(b) and (d) above to the relevant week are to the week in which the person is notified that he has been matched with the child for the purposes of adoption. (4) A person may not elect to receive statutory adoption pay if— (a) he has elected in accordance with section 167ZB above to receive statutory paternity pay; or (b) where the child is, or is expected to be, placed for adoption with him as a member of a couple and the other member of the couple is a person to whom the conditions in subsection (2) above apply, that other member of the couple has elected to receive statutory adoption pay. (4A) In subsection (4)(b) “couple” has the same meaning as in the Adoption (Northern Ireland) Order 1987 (see Article 2(6) to (8) of that Order). (5) A person’s entitlement to statutory adoption pay shall not be affected by the placement, or expected placement, for adoption of more than one child as part of the same arrangement. (6) A person shall be entitled to payments of statutory adoption pay only if— (a) he gives the person who will be liable to pay it notice of the date from which he expects the liability to pay him statutory adoption pay to begin; and (b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable. (7) The notice shall be in writing if the person who is liable to pay the statutory adoption pay so requests. (8) The Department may by regulations— (a) provide that subsection (2)(b), (c) or (d) above shall have effect subject to prescribed modifications in such cases as may be prescribed; (b) provide that subsection (6) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed; (c) impose requirements about evidence of entitlement; (d) specify in what circumstances employment is to be treated as continuous for the purposes of this section; (e) provide that a person is to be treated for the purposes of this section as being employed for a continuous period of at least 26 weeks where— (i) he has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and (ii) those contracts were not continuous; (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of this section; (g) provide that— (i) the amount of a person’s earnings for any period, or (ii) the amount of his earnings to be treated as comprised in any payment made to him or for his benefit, shall be calculated or estimated for the purposes of this section in, such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of his earnings; (h) make provision about elections for statutory adoption pay.

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167ZLA Entitlement: prospective adopters with whom looked after children are placed

(1) Subsection (3) applies in a case involving a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter. (2) The circumstances are that— (a) the authority— (i) is considering adoption for the child, or (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and (b) such conditions as may be prescribed are satisfied. (3) Section 167ZL has effect as if the following references or definitions were such references or definitions as may be prescribed— (a) the reference in subsection (2)(a) to a child being placed for adoption under the law of any part of the United Kingdom, (b) the reference in subsection (3) to the week in which the person is notified that he has been matched with the child for the purposes of adoption, (c) the reference in subsection (5) to placement, or expected placement, for adoption. (4) Where, by virtue of subsections (1) to (3), a person becomes entitled to statutory adoption pay in respect of a child who is, or is expected to be placed as mentioned in subsection (1), the person may not become entitled to payments of statutory adoption pay as a result of the child being, or being expected to be, placed for adoption. (5) In this section, “approved foster parent”, “approved prospective adopter”, “authority” and “child who is looked after by an authority” have the same meaning as in section 167ZBA.

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167ZM Liability to make payments

(1) The liability to make payments of statutory adoption pay is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZL(2)(b) above. (2) Regulations shall make provision as to a former employer’s liability to pay statutory adoption pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory adoption pay. (3) The Department may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory adoption pay is to be a liability of the Board.

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167ZN Rate and period of pay

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Statutory adoption pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the adoption pay period”) of a duration not exceeding 52 weeks. (2A) Regulations may provide for the duration of the adoption pay period as it applies to a person (“A”) to be reduced, subject to prescribed restrictions and conditions. (2B) Regulations under subsection (2A) are to secure that the reduced period ends at a time— (a) after a prescribed part of the adoption pay period has expired; and (b) when at least a prescribed part of the adoption pay period remains unexpired. (2C) Regulations under subsection (2A) may, in particular, prescribe restrictions and conditions relating to— (a) the end of A's entitlement to adoption leave; (b) the doing of work by A; (c) the taking of prescribed steps by A or another person as regards leave under Article 107G of the Employment Rights Order in respect of the child; (d) the taking of prescribed steps by A or another person as regards statutory shared parental pay in respect of the child. (2D) Regulations may provide for a reduction in the duration of the adoption pay period as it applies to a person to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions. (2E) Statutory adoption pay shall be payable to a person— (a) at the earnings-related rate, in respect of the first 6 weeks in respect of which it is payable; and (b) at whichever is the lower of the earnings-related rate and such weekly rate as may be prescribed, in respect of the remaining portion of the adoption pay period. (2F) The earnings-related rate is a weekly rate equivalent to 90 per cent of a person's normal weekly earnings for the period of 8 weeks ending with the week in which the person is notified that the person has been matched with a child for the purposes of adoption. (2G) The weekly rate prescribed under subsection (2E)(b) shall not be less than the weekly rate of statutory sick pay for the time being specified in section 153(1) or, if two or more such rates are for the time being so specified, the higher or highest of those rates. (3) Except in such cases as may be prescribed, a person shall not be liable to pay statutory adoption pay to another in respect of any week during any part of which the other works under a contract of service with him. (4) It is immaterial for the purposes of subsection (3) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the adoption pay period or a contract of service which did not so exist. (5) Except in such cases as may be prescribed statutory adoption pay shall not be payable to a person in respect of any week during any part of which he works for any employer who is not liable to pay him statutory adoption pay. (6) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory adoption pay in respect of a week. (6A) Where for any purpose of this Part of this Act or of regulations it is necessary to calculate the daily rate of statutory adoption pay, the amount payable by way of statutory adoption pay for any day shall be taken as one seventh of the weekly rate. (7) In subsections (2) and (2E) above, “week” means any period of seven days. (8) In subsections (3), (5) and (6) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins. (9) Where statutory adoption pay is payable to a person by virtue of section 167ZLA(1) to (3), this section has effect as if the reference in subsection (2F) to the week in which the person is notified that he has been matched with a child for the purposes of adoption were such reference as may be prescribed.

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167ZO Restrictions on contracting out

(1) Any agreement shall be void to the extent that it purports— (a) to exclude, limit or otherwise modify any provision of this Part of this Act; or (b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by his employer or former employer under this Part of this Act. (2) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory adoption pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (1)(a) above if the employer— (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period; or (b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

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167ZP Relationship with benefits and other payments, etc.

(1) Except as may be prescribed, a day which falls within the adoption pay period shall not be treated as a day of incapacity for work for the purposes of determining, for this Act, whether it forms part of a period of incapacity for work for the purposes of incapacity benefit. (2) Regulations may provide that in prescribed circumstances a day which falls within the adoption pay period shall be treated as a day of incapacity for work for the purposes of determining entitlement to the higher rate of short-term incapacity benefit or to long-term incapacity benefit. (3) Regulations may provide that an amount equal to a person’s statutory adoption pay for a period shall be deducted from any such benefit in respect of the same period and a person shall be entitled to such benefit only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it. (4) Subject to subsections (5) and (6) below, any entitlement to statutory adoption pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”). (5) Subject to subsection (6) below— (a) any contractual remuneration paid to a person by an employer of his in respect of a week in the adoption pay period shall go) towards discharging any liability of that employer to pay statutory adoption pay to him in respect of that week; and (b) any statutory adoption pay paid by an employer to a person who is an employee of his in respect of a week in the adoption pay period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that week. (6) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (4) and (5) above. (7) In subsection (5) above, “week” means a period of seven days beginning with the day of the week on which the adoption pay period begins.

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167ZQ Crown employment—Part XIIZB

The provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

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167ZR Special classes of person

(1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part of this Act in such manner as the Department thinks proper in its application to any person who is, has been or is to be— (a) employed on board any ship, vessel, hovercraft or aircraft; (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or (c) in prescribed employment in connection with continental shelf operations. (2) Regulations under subsection (1) above may, in particular, provide— (a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply; (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply; (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in Northern Ireland; (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations. (3) In this section “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (8) of section 11 of the Petroleum Act 1998 (application of civil law to certain offshore activities) were omitted would nevertheless fall within subsection (2) of that section.

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167ZS Part XIIZB: supplementary

(1) In this part of this Act— “adoption pay period” has the meaning given by section 167ZN(2) above; “the Board” means the Commissioners of Inland Revenue “the Department” means the Department for Employment and Learning; “employer”, in relation to a person who is an employee, means a person who— under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or would be liable to pay such contributions but for— the condition in section 6(1)(b); or the employee being under the age of 16; “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly; “prescribed” means prescribed by regulations. (2) In this Part of this Act, “employee” means a person who is— (a) gainfully employed in Northern Ireland either under a contract of service, or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Regulations may provide— (a) for cases where a person who falls within the definition in subsection (2) above is not to be treated as an employee for the purposes of this Part of this Act; and (b) for cases where a person who would not otherwise be an employee for the purposes of this Part of this Act is to be treated as an employee for those purposes. (4) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed— (a) two or more employers are to be treated as one; (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one. (5) In this Part of this Act, except sections 167ZN and 167ZP, “week” means a period of 7 days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases. (6) For the purposes of this Part of this Act, a person’s nominal weekly earnings shall, subject to subsection (8) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under the contract of service with the employer in question. (7) For the purposes of subsection (6) above, “earnings” and “relevant period” shall have the meanings given to them by regulations. (8) In such cases as may be prescribed, a person’s normal weekly earnings shall be calculated in accordance with regulations. (9) Where in consequence of the establishment of one or more Health and Social Services trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person’s contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or such provisions of this Part of this Act as may be prescribed. (10) Regulations under subsection (9) above may prescribe— (a) the conditions that must be satisfied if a person is to be entitled to make such an election; (b) the manner in which, and the time within which, such an election is to be made; (c) the persons to whom, and the manner in which, notice of such an election is to be given; (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it; (e) the time for which such an election is to have effect; (f) which one of the person’s employers under two or more contracts is to be regarded for the purposes of statutory adoption pay as his employer under the contract. (11) The powers under subsections (9) and (10) above are without prejudice to any other power to make regulations under this Part of this Act. (12) In this Part of this Act, except section 167ZP(1) to (3), “regulations” means regulations made by the Department; and in relation to any such regulations sections 171 and 172 below have effect as if references to the Department were references to the Department for Employment and Learning. (13) Regulations under any of subsections (4) to (10) above must be made with the concurrence of the Board.

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167ZT Power to apply Part XIIZB to other cases

(1) The Department may by regulations provide for this Part of this Act to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe. (2) The Department may by regulations provide for this Part to have effect, with such modifications as may be prescribed, in relation to— (a) cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, (b) cases which involve a person who has applied, or intends to apply, for a parental order under section 54A of that Act and a child who is, or will be, the subject of the order. (3) Regulations under subsection (2) may modify section 167ZL(8)(c) so as to enable regulations made by virtue of section 167ZL(8) to impose requirements to make statutory declarations as to— (a) eligibility to apply for a parental order under section 54 or 54A of the Human Fertilisation and Embryology Act 2008, (b) intention to apply for such an order.

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167ZU Entitlement: birth

(1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person who is the mother of a child (“the claimant mother”), the claimant mother is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”. (2) The conditions are— (a) that the claimant mother and another person (“P”) satisfy prescribed conditions as to caring or intending to care for the child, (b) that P satisfies prescribed conditions— (i) as to employment or self-employment, (ii) as to having earnings of a prescribed amount for a prescribed period, and (iii) as to relationship either with the child or with the claimant mother, (c) that the claimant mother has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week, (d) that the claimant mother's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week, (e) if regulations so provide, that the claimant mother continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time, (f) that the claimant mother became entitled to statutory maternity pay by reference to the birth of the child, (g) that the claimant mother satisfies prescribed conditions as to the reduction of the duration of the maternity pay period, (h) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of— (i) the number of weeks in respect of which she would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of P to claim statutory shared parental pay in respect of the child), (ii) the number of weeks in respect of which she intends to claim statutory shared parental pay, and (iii) the number of weeks in respect of which P intends to claim statutory shared parental pay, (i) that the claimant mother has given the person who will be liable to pay statutory shared parental pay to her notice of the period or periods during which she intends to claim statutory shared parental pay in respect of the child, (j) that a notice under paragraph (h) or (i)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content, (k) that P consents to the extent of the claimant mother's intended claim for statutory shared parental pay, (l) that it is the claimant mother's intention to care for the child during each week in respect of which statutory shared parental pay is paid to her, (m) that the claimant mother is absent from work during each week in respect of which statutory shared parental pay is paid to her, (n) that, where she is an employee within the meaning of the Employment Rights Order, the claimant mother's absence from work during each such week is absence on shared parental leave. (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“the claimant”), the claimant is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”. (4) The conditions are— (a) that the claimant and another person (“M”) who is the mother of a child satisfy prescribed conditions as to caring or intending to care for the child, (b) that the claimant satisfies— (i) prescribed conditions as to relationship with the child, or (ii) prescribed conditions as to relationship with M, (c) that M satisfies prescribed conditions— (i) as to employment or self-employment, and (ii) as to having earnings of a prescribed amount for a prescribed period, (d) that the claimant has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week, (e) that the claimant's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week, (f) if regulations so provide, that the claimant continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time, (g) that M became entitled, by reference to the birth of the child, to— (i) a maternity allowance, or (ii) statutory maternity pay, (h) that M satisfies prescribed conditions as to— (i) the reduction of the duration of the maternity allowance period, or (ii) the reduction of the duration of the maternity pay period, as the case may be, (i) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of— (i) the number of weeks in respect of which the claimant would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of M to claim statutory shared parental pay in respect of the child), (ii) the number of weeks in respect of which the claimant intends to claim statutory shared parental pay, and (iii) the number of weeks in respect of which M intends to claim statutory shared parental pay, (j) that the claimant has given the person who will be liable to pay statutory shared parental pay to the claimant notice of the period or periods during which the claimant intends to claim statutory shared parental pay in respect of the child, (k) that a notice under paragraph (i) or (j)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content, (l) that M consents to the extent of the claimant's intended claim for statutory shared parental pay, (m) that it is the claimant's intention to care for the child during each week in respect of which statutory shared parental pay is paid to the claimant, (n) that the claimant is absent from work during each week in respect of which statutory shared parental pay is paid to the claimant, (o) that, where the claimant is an employee within the meaning of the Employment Rights Order, the claimant's absence from work during each such week is absence on shared parental leave.

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167ZV Extent of entitlement and when payable: birth

(1) Regulations may provide for— (a) the determination of the extent of a person's entitlement, by virtue of section 167ZU, to statutory shared parental pay in respect of a child, (b) when statutory shared parental pay by virtue of that section is to be payable. (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the maternity pay period reduced by— (a) where the mother of the child takes action that is treated by regulations as constituting for the purposes of section 167ZU and this section her return to work without satisfying conditions prescribed under subsection (2)(g) or, as the case may be, (4)(h) of section 167ZU— (i) the number of relevant weeks in respect of which maternity allowance or statutory maternity pay is payable to the mother, or (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or (b) except where paragraph (a) applies, the number of weeks to which the maternity allowance period is reduced by virtue of section 35(3A) or, as the case may be, the maternity pay period is reduced by virtue of section 161(3A). (3) For the purposes of subsection (2)(a), a relevant week is— (a) where maternity allowance is payable to a mother, a week or part of a week falling before the time at which the mother takes action that is treated by regulations as constituting for the purposes of this section her return to work, (b) where statutory maternity pay is payable to a mother, a week falling before the week in which the mother takes action that is so treated. (4) For the purposes of subsections (2)(a) and (3), “week” has— (a) the same meaning as in section 121(1), in relation to maternity allowance, or (b) the same meaning as in section 161(8), in relation to statutory maternity pay. (5) In determining the number of weeks for the purposes of subsection (2)(b)— (a) “week” has the same meaning as in subsection (4), and (b) a part of a week is to be treated as a week. (6) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)). (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed. (8) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who is the mother of the child before the end of the mother's maternity pay period. (9) Regulations may provide that, where the conditions in subsection (10) are satisfied in relation to a person who is entitled to statutory sharedparental pay under section 167ZU(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (11) where that is relevant. (10) The conditions are— (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay, (b) that a notice under paragraph (a)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content. (11) Regulations may provide that, where the conditions in subsection (12) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZU(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay. (12) The conditions are— (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of— (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child, (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child, (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child, (b) that a notice under paragraph (a)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content, (c) that the person who is P or, as the case may be, M in relation to V consents to that variation. (13) A person's entitlement to statutory shared parental pay under section 167ZU and this section is not affected by the birth of more than one child as a result of the same pregnancy.

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167ZW Entitlement: adoption

(1) Regulations may provide that, where all the conditions in subsection (2) are satisfied in relation to a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom (“claimant A”), claimant A is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”. (2) The conditions are— (a) that claimant A and another person (“X”) satisfy prescribed conditions as to caring or intending to care for the child, (b) that X satisfies prescribed conditions— (i) as to employment or self-employment, (ii) as to having earnings of a prescribed amount for a prescribed period, and (iii) as to relationship either with the child or with claimant A, (c) that claimant A has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week, (d) that claimant A's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week, (e) if regulations so provide, that claimant A continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (c) is satisfied) until a prescribed time, (f) that claimant A became entitled to statutory adoption pay by reference to the placement for adoption of the child, (g) that claimant A satisfies prescribed conditions as to the reduction of the duration of the adoption pay period, (h) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of— (i) the number of weeks in respect of which claimant A would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of X to claim statutory shared parental pay in respect of the child), (ii) the number of weeks in respect of which claimant A intends to claim statutory shared parental pay, and (iii) the number of weeks in respect of which X intends to claim statutory shared parental pay, (i) that claimant A has given the person who will be liable to pay statutory shared parental pay to claimant A notice of the period or periods during which claimant A intends to claim statutory shared parental pay in respect of the child, (j) that a notice under paragraph (h) or (i)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content, (k) that X consents to the extent of claimant A's intended claim for statutory shared parental pay, (l) that it is claimant A's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant A, (m) that claimant A is absent from work during each week in respect of which statutory shared parental pay is paid to claimant A, (n) that, where claimant A is an employee within the meaning of the Employment Rights Order, claimant A's absence from work during each such week is absence on shared parental leave. (3) Regulations may provide that, where all the conditions in subsection (4) are satisfied in relation to a person (“claimant B”), claimant B is to be entitled in accordance with the following provisions of this Part to payments to be known as “statutory shared parental pay”. (4) The conditions are— (a) that claimant B and another person (“Y”) who is a person with whom a child is, or is expected to be, placed for adoption under the law of any part of the United Kingdom satisfy prescribed conditions as to caring or intending to care for the child, (b) that claimant B satisfies— (i) prescribed conditions as to relationship with the child, or (ii) prescribed conditions as to relationship with Y, (c) that Y satisfies prescribed conditions— (i) as to employment or self-employment, and (ii) as to having earnings of a prescribed amount for a prescribed period, (d) that claimant B has been in employed earner's employment with an employer for a continuous period of at least the prescribed length ending with a prescribed week, (e) that claimant B's normal weekly earnings for a prescribed period ending with a prescribed week are not less than the lower earnings limit in force under section 5(1)(a) at the end of that week, (f) if regulations so provide, that claimant B continues in employed earner's employment (whether or not with the employer by reference to whom the condition in paragraph (d) is satisfied) until a prescribed time, (g) that Y became entitled to statutory adoption pay by reference to the placement for adoption of the child, (h) that Y satisfies prescribed conditions as to the reduction of the duration of the adoption pay period, (i) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of— (i) the number of weeks in respect of which claimant B would be entitled to claim statutory shared parental pay in respect of the child if the entitlement were fully exercised (disregarding for these purposes any intention of Y to claim statutory shared parental pay in respect of the child), (ii) the number of weeks in respect of which claimant B intends to claim statutory shared parental pay, and (iii) the number of weeks in respect of which Y intends to claim statutory shared parental pay, (j) that claimant B has given the person who will be liable to pay statutory shared parental pay to claimant B notice of the period or periods during which claimant B intends to claim statutory shared parental pay in respect of the child, (k) that a notice under paragraph (i) or (j)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content, (l) that Y consents to the extent of claimant B's intended claim for statutory shared parental pay, (m) that it is claimant B's intention to care for the child during each week in respect of which statutory shared parental pay is paid to claimant B, (n) that claimant B is absent from work during each week in respect of which statutory shared parental pay is paid to claimant B, (o) that, where claimant B is an employee within the meaning of the Employment Rights Order, claimant B's absence from work during each such week is absence on shared parental leave.

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167ZX Extent of entitlement and when payable: adoption

(1) Regulations may provide for— (a) the determination of the extent of a person's entitlement, by virtue of section 167ZW, to statutory shared parental pay in respect of a child, (b) when statutory shared parental pay by virtue of that section is to be payable. (2) Provision under subsection (1)(a) is to secure that the number of weeks in respect of which a person is entitled to payments of statutory shared parental pay in respect of a child does not exceed the number of weeks of the adoption pay period reduced by— (a) where the person who became entitled to receive statutory adoption pay takes action that is treated by regulations as constituting for the purposes of section 167ZW and this section the person's return to work without satisfying conditions prescribed under subsection (2)(g) or, as the case may be, (4)(h) of section 167ZW— (i) the number of relevant weeks in respect of which statutory adoption pay is payable to the person, or (ii) if that number of relevant weeks is less than a number prescribed by regulations, that prescribed number of weeks, or (b) except where paragraph (a) applies, the number of weeks to which the adoption pay period has been reduced by virtue of section 167ZN(2A). (3) In subsection (2)(a) “relevant week” means a week falling before the week in which a person takes action that is treated by regulations as constituting for the purposes of this section the person's return to work, and for these purposes “week” has the meaning as in section 167ZN(8). (4) In determining the number of weeks for the purposes of subsection (2)(b)— (a) “week” has the same meaning as in subsection (3), and (b) a part of a week is to be treated as a week. (5) Provision under subsection (1)(a) is to secure that, where two persons are entitled to payments of statutory shared parental pay in respect of a child, the extent of one's entitlement and the extent of the other's entitlement do not, taken together, exceed what would be available to one person (see subsection (2)). (6) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay may be made to a person in respect of a child after the end of such period as may be prescribed. (7) Provision under subsection (1)(b) is to secure that no payment of statutory shared parental pay in respect of a child may be made to a person who became entitled to receive statutory adoption pay in respect of the child before the end of the person's adoption pay period. (8) Regulations may provide that, where the conditions in subsection (9) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the period or periods during which V intends to claim statutory shared parental pay in respect of the child in question, subject to complying with provision under subsection (10) where that is relevant. (9) The conditions are— (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of an intention to vary the period or periods during which V intends to claim statutory shared parental pay, (b) that a notice under paragraph (a)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content. (10) Regulations may provide that, where the conditions in subsection (11) are satisfied in relation to a person who is entitled to statutory shared parental pay under section 167ZW(1) or (3) (“V”), V may vary the number of weeks in respect of which V intends to claim statutory shared parental pay. (11) The conditions are— (a) that V has given the person who will be liable to pay statutory shared parental pay to V notice of— (i) the extent to which V has exercised an entitlement to statutory shared parental pay in respect of the child, (ii) the extent to which V intends to claim statutory shared parental pay in respect of the child, (iii) the extent to which another person has exercised an entitlement to statutory shared parental pay in respect of the child, and (iv) the extent to which another person intends to claim statutory shared parental pay in respect of the child, (b) that a notice under paragraph (a)— (i) is given by such time as may be prescribed, and (ii) satisfies prescribed conditions as to form and content, (c) that the person who is X or, as the case may be, Y in relation to V consents to that variation. (12) A person's entitlement to statutory shared parental pay under this section is not affected by the placement for adoption of more than one child as part of the same arrangement.

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167ZY Entitlement etc.: prospective adopters with whom looked after children are placed

(1) Regulations are to provide for statutory shared parental pay in respect of a child who is looked after by an authority and who is, or is expected to be, placed by the authority under Article 27(2)(a) of the Children (Northern Ireland) Order 1995, in the circumstances mentioned in paragraph (2), with an approved foster parent who is also an approved prospective adopter. (2) The circumstances are that— (a) the authority— (i) is considering adoption for the child, or (ii) has decided by virtue of regulation 11 of the Adoption Agencies Regulations (Northern Ireland) 1989 that it is satisfied that adoption is in the best interests of the child, and (b) such conditions as may be prescribed are satisfied. (3) Sections 167ZW and 167ZX have effect, in relation to provision made by virtue of subsection (1) as if references to a child being placed for adoption under the law of any part of the United Kingdom and to placement for adoption were such references as may be prescribed. (4) In this section, “approved foster parent”, “approved prospective adopter”, “authority” and “child who is looked after by an authority” have the same meaning as in section 167ZBA.”.

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167ZZ Entitlement: general

(1) Regulations may— (a) provide that the following do not have effect, or have effect subject to prescribed modifications, in such cases as may be prescribed— (i) section 167ZU(2)(a) to (n), (ii) section 167ZU(4)(a) to (o), (iii) section 167ZV(10)(a) and (b), (iv) section 167ZV(12)(a) to (c), (v) section 167ZW(2)(a) to (n), (vi) section 167ZW(4)(a) to (o), (vii) section 167ZX(9)(a) and (b), and (viii) section 167ZX(11)(a) to (c), (b) impose requirements about evidence of entitlement and procedures to be followed, (c) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZU or 167ZW, (d) provide that a person is to be treated for the purposes of those sections as being employed for a continuous period of at least the prescribed period where— (i) the person has been employed by the same employer for at least the prescribed period under two or more separate contracts of service, and (ii) those contracts were not continuous, (e) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZU or 167ZW, (f) provide that— (i) the amount of a person's earnings for any period, or (ii) the amount of the person's earnings to be treated as comprised in any payment made to the person or for the person's benefit, are to be calculated or estimated for the purposes of section 167ZU or 167ZW in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person are, to such extent as may be prescribed, to be disregarded or, as the case may be, to be deducted from the amount of the person's earnings. (2) The persons upon whom requirements may be imposed by virtue of subsection (1)(b) include— (a) a person who, in connection with another person's claim to be paid statutory shared parental pay, is required to satisfy conditions prescribed under section 167ZU(2)(b) or (4)(c) or 167ZW(2)(b) or (4)(c), (b) an employer or former employer of such a person. (3) In subsection (1)(d) “the prescribed period” means the period of the length prescribed by regulations under section 167ZU(2)(c) or (4)(d) or 167ZW(2)(c) or (4)(d), as the case may be.

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167ZZ1 Liability to make payments

(1) The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d). (2) Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay. (3) The Department may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.

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167ZZ2 Rate and period of pay

(1) Statutory shared parental pay is payable at such fixed or earnings related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases. (2) Subject to the following provisions of this section, statutory shared parental pay is payable to a person in respect of each week falling within a relevant period, up to the number of weeks determined in the case of that person in accordance with regulations under section 167ZV(1) or 167ZX(1). (3) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period if it is not the person's intention at the beginning of the week to care for the child by reference to whom the person satisfies— (a) the condition in section 167ZU(2)(a) or (4)(a), or (b) the condition in section 167ZW(2)(a) or (4)(a). (4) Except in such cases as may be prescribed, statutory shared parental pay is not payable to a person in respect of a week falling within a relevant period during any part of which week the person works for any employer. (5) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory shared parental pay in respect of a week falling within a relevant period. (6) Where for any purpose of this Part or of regulations it is necessary to calculate the daily rate of statutory shared parental pay, the amountpayable by way of statutory shared parental pay for any day shall be taken as one seventh of the weekly rate. (7) For the purposes of this section a week falls within a relevant period if it falls within a period specified in a notice under— (a) section 167ZU(2)(j) or (4)(k) or 167ZV(10)(a), or (b) section 167ZW(2)(j) or (4)(k) or 167ZX(9)(a), and is not afterwards excluded from such a period by a variation of the period or periods during which the person in question intends to claim statutory shared parental pay. (8) In this section “week”, in relation to a relevant period, means a period of seven days beginning with the day of the week on which the relevant period starts.

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167ZZ3 Restrictions on contracting out

(1) An agreement is void to the extent that it purports— (a) to exclude, limit or otherwise modify any provision of this Part, or (b) to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person's employer or former employer under this Part. (2) For the avoidance of doubt, an agreement between an employer and an employee, authorising deductions from statutory shared parental pay which the employer is liable to pay to the employee in respect of any period, is not void by virtue of subsection (1)(a) if the employer— (a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or (b) would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.

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167ZZ4 Relationship with contractual remuneration

(1) Subject to subsections (2) and (3), any entitlement to statutory shared parental pay is not to affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”). (2) Subject to subsection (3)— (a) any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory shared parental pay to that person in respect of that period, and (b) any statutory shared parental pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period. (3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).

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167ZZ5 Crown employment: Part 12ZC

The provisions of this Part apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

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167ZZ6 Special classes of person

(1) The Department may with the concurrence of the Treasury make regulations modifying any provision of this Part in such manner as the Department thinks proper in its application to any person who is, has been or is to be— (a) employed on board any ship, vessel, hovercraft or aircraft, (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances, or (c) in prescribed employment in connection with continental shelf operations. (2) Regulations under subsection (1) may, in particular, provide— (a) for any provision of this Part to apply to any such person, notwithstanding that it would not otherwise apply, (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply, (c) for excepting any such person from the application of any such provision where the person neither is domiciled nor has a place of residence in any part of Northern Ireland, (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with the regulations. (3) In this section, “continental shelf operations” has the same meaning as in sections 166(3), 167ZI(3) and 167ZR(3).

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167ZZ7 Part 12ZC: supplementary

(1) In this Part— “adoption pay period” has the same meaning as in section 167ZN(2), “employer”, in relation to a person who is an employee, means a person who— under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, or would be liable to pay such contributions but for— the condition in section 6(1)(b), or the employee being under the age of 16, “maternity allowance period” has the meaning given in section 35(2), “maternity pay period” has the meaning given in section 161(1), “modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly, “prescribed” means prescribed by regulations. (2) In this Part, “employee” means a person who is gainfully employed in Northern Ireland either under a contract of service or in an office(including elective office) with general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003). (3) Regulations may provide— (a) for cases where a person who falls within the definition in subsection (2) is not to be treated as an employee for the purposes of this Part, and (b) for cases where a person who would not otherwise be an employee for the purposes of this Part is to be treated as an employee for those purposes. (4) Without prejudice to any other power to make regulations under this Part, regulations may specify cases in which, for the purposes of this Part or of such provisions of this Part as may be prescribed— (a) two or more employers are to be treated as one, (b) two or more contracts of service in respect of which the same person is an employee are to be treated as one. (5) In this Part, except where otherwise provided, “week” means a period of seven days beginning with Sunday or such other period as may be prescribed in relation to any particular case or class of cases. (6) For the purposes of this Part, a person's normal weekly earnings are, subject to subsection (8), to be taken to be the average weekly earnings which in the relevant period have been paid to the person or paid for the person's benefit under the contract of service with the employer in question. (7) For the purposes of subsection (6) “earnings” and “relevant period” have the meanings given to them by regulations. (8) In such cases as may be prescribed, a person's normal weekly earnings are to be calculated in accordance with regulations. (9) Where in consequence of the establishment of one or more Health and Social Care trusts under the Health and Personal Social Services (Northern Ireland) Order 1991, a person's contract of employment is treated by a scheme under that Order as divided so as to constitute two or more contracts, regulations may make provision enabling the person to elect for all of those contracts to be treated as one contract for the purposes of this Part or such provisions of this Part as may be prescribed. (10) Regulations under subsection (9) may prescribe— (a) the conditions that must be satisfied if a person is to be entitled to make such an election, (b) the manner in which, and the time within which, such an election is to be made, (c) the persons to whom, and the manner in which, notice of such an election is to be given, (d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, the person is to provide it, (e) the time for which such an election is to have effect, (f) which one of the person's employers under two or more contracts is to be regarded for the purposes of statutory shared parental pay as the person's employer under the contract. (11) The powers under subsections (9) and (10) are without prejudice to any other power to make regulations under this Part. (12) In this Part, “regulations” means regulations made by the Department for Employment and Learning, and in relation to any such regulations sections 171 and 172 have effect as if references there to “the Department” were references to the Department for Employment and Learning. (13) Regulations under any of subsections (4) to (10) must be made with the concurrence of the Commissioners for Her Majesty's Revenue and Customs.

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167ZZ8 Power to apply Part 12ZC to other cases

(1) The Department may by regulations provide for this Part to have effect in relation to cases which involve adoption, but not the placement of a child for adoption under the law of any part of the United Kingdom, with such modifications as the regulations may prescribe. (2) The Department may by regulations provide for this Part to have effect in relation to cases which involve a person who has applied, or intends to apply, with another person for a parental order under section 54 of the Human Fertilisation and Embryology Act 2008 and a child who is, or will be, the subject of the order, with such modifications as the regulations may prescribe. (3) Where section 167ZZ(1)(b) has effect in relation to such cases as are described in subsection (2), regulations under section 167ZZ(1)(b) may impose requirements to make statutory declarations as to— (a) eligibility to apply for a parental order, (b) intention to apply for such an order.

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167ZZ9 Entitlement

(1) A person who satisfies the conditions in subsection (2) is entitled in accordance with the following provisions of this Part to payments to be known as “statutory parental bereavement pay”. (2) The conditions are— (a) that the person is a bereaved parent, (b) that the person is in employed earner’s employment with an employer on the day on which the child dies, and (c) that the weekly earnings threshold is met (see subsection (5)). (3) For the purposes of subsection (2) an employee is a “bereaved parent” if the employee satisfies prescribed conditions as to relationship with a child who has died. (4) The conditions prescribed under subsection (3) may be framed, in whole or in part, by reference to the employee’s care of the child before the child’s death. (5) The weekly earnings threshold is met if the person’s normal weekly earnings for any continuous period of 8 weeks falling within the relevant window is not less than the lower earnings limit in force under section 5(1)(a) at the end of the relevant week. (6) In subsection (5), the “relevant window” is the period consisting of— (a) the 8 weeks ending with the relevant week, and (b) the 8 weeks immediately following that week. (7) The reference in subsection (5) to a person’s normal weekly earnings is, in relation to any period after the date on which the child dies, a reference to the person’s expected normal weekly earnings for that period. (8) Section 167ZZ17(9) provides for the calculation of a person’s expected normal weekly earnings. (9) In this section “relevant week” means the week immediately before the one in which the child dies. (10) Where a person satisfies the conditions in subsection (2) as a result of the death of more than one child, the person is entitled to statutory parental bereavement pay in respect of each child.

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167ZZ10 Entitlement: supplementary

(1) A person is entitled to payments of statutory parental bereavement pay in respect of any period only if the person gives notice to whoever is liable to make the payments stating the week or weeks in respect of which they are to be paid. (2) Regulations may provide for the time by which notice under subsection (1) must be given. (3) The notice must be in writing if the person who is liable to pay the statutory parental bereavement pay so requests. (4) The Department may by regulations— (a) provide that section 167ZZ9(2)(b) or (c) or (5) to (7) have effect subject to prescribed modifications in such cases as may be prescribed; (b) provide that subsection (1) of this section does not have effect, or has effect subject to prescribed modifications, in such cases as may be prescribed; (c) impose requirements about evidence of entitlement; (d) specify in what circumstances employment is to be treated as continuous for the purposes of section 167ZZ9; (e) provide that a person is to be treated for the purposes of section 167ZZ9 as being employed for a continuous period of at least 8 weeks where— (i) the person has been employed by the same employer for at least 8 weeks under two or more separate contracts of service, and (ii) those contracts were not continuous; (f) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 167ZZ9; (g) provide that— (i) the amount of a person’s earnings for any period, or (ii) the amount of the person’s earnings to be treated as comprised in any payment made to the person or for the person’s benefit, is to be calculated or estimated for the purposes of section 167ZZ9 in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of the person’s earnings.

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167ZZ11 Liability to make payments

(1) The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section. (2) The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay. (3) The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.

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167ZZ12 Rate and period of pay

(1) Statutory parental bereavement pay is payable at such fixed or earnings-related weekly rate as may be prescribed by regulations, which may prescribe different kinds of rate for different cases. (2) Statutory parental bereavement pay is payable in respect of— (a) such week within the qualifying period, or (b) such number of weeks, not exceeding the prescribed number of weeks, within the qualifying period, as the person entitled may choose in accordance with regulations. (3) Provision under subsection (2)(b) must secure that the prescribed number of weeks is not less than two. (4) Regulations under subsection (2)(b) may permit a person entitled to receive statutory parental bereavement pay to choose to receive such pay in respect of non-consecutive periods each of which is a week or a number of weeks. (5) For the purposes of subsection (2), the qualifying period is to be determined in accordance with regulations, which must secure that it is a period of at least 56 days beginning with the date of the child’s death. (6) A person is not liable to pay statutory parental bereavement pay to another in respect of any statutory pay week during any part of which the other works under a contract of service with the person. (7) It is immaterial for the purposes of subsection (6) whether the work referred to in that subsection is work under a contract of service which existed immediately before the statutory pay week or a contract of service which did not so exist. (8) Except in such cases as may be prescribed, statutory parental bereavement pay is not payable to a person in respect of a statutory pay week during any part of which the person works for any employer who is not liable to pay the person statutory parental bereavement pay. (9) The Department may by regulations specify circumstances in which there is to be no liability to pay statutory parental bereavement pay in respect of a statutory pay week. (10) Where for the purposes of this Part or of regulations it is necessary to calculate the daily rate of statutory parental bereavement pay, the amount payable by way of statutory parental bereavement pay for any date is to be taken as one seventh of the weekly rate. (11) In this section— “statutory pay week”, in relation to a person entitled to statutory parental bereavement pay, means a week chosen by the person as a week in respect of which statutory parental bereavement pay is to be payable; “week” means any period of seven days.

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