Legislation: Additional Statutory Paternity Pay legislation - Northern Ireland
Article 7(1)(f) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Transfer Order) (see DANSP01300), makes provision for regulations to be made to decide any issue arising as to, or in connection with, entitlement to additional statutory paternity pay (ASPP).
Article 7(1)(g) of the Transfer Order allows for any other decision that falls to be made under Part 12ZA (Ordinary and Additional Statutory Paternity Pay) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. For example, a decision on who is liable to make a payment.
Article 7(1)(ga) of the Transfer Order makes provision for decisions to be made under regulations under article 8 of the Employment (Northern Ireland) Order 2002 (SI 2002 No 2836), which applies to Northern Ireland. Article 8 allows for the funding of employers’ liabilities to make payments of ASPP.
The Transfer Order was amended to take account of ASPP by article 13(1) and paragraphs 43(1), 43(2)(a) and 43(2)(b) of Schedule 1 to the Work and Families (Northern Ireland) Order 2006 (SI 206 No 1947). The amendments were made with effect from 9 September 2010 by virtue of articles 2(b) and 2(c) of The Work and Families (Northern Ireland) Order 2006 (Commencement No. 2) Order (Northern Ireland) 2010 (SI 2010 No 295).
SPM45105 lists the legislation that applies to ASPP. The legislation includes The Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010 (SR 2010 No 299). They apply to Northern Ireland, not Great Britain.
Regulation 12 allows
- employees to apply for the determination of any issue arising as to, or in connection with, entitlement to ASPP; and
- an officer of HMRC to make such decisions.
For the equivalent legislation in Great Britain see DANSP02050.