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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Special cases - NHS Trusts

NHS Trusts were established under;

  • The National Health Service and Community Care Act 1990,
  • The National Health Service (Scotland) Act 1978,and
  • The Health and Personal Services (Northern Ireland) Order 1991. 

Any employee who works for a particular Health Authority (HA) at more than one hospital or unit, one or more of which is to become a NHS Trust, will then have two (or more) separate contracts of employment.

The effect on many of these employees will be beneficial in that they will be treated as having more than one employer and may qualify for SP from all of them. However, there will be an adverse effect if the employee’s AWE under each separate contract are below the LEL. In this situation, they would not qualify for SP but would have done so had the original contract not been split. These employees may elect to have the contracts treated as one for SP purposes if it would be beneficial for them to do so.

The SMP (National Health Service Employees) Regulations 1991

The SMP (Health and Social Services) Employees Regulations (Northern Ireland) 1992 

The Statutory Paternity and Statutory Adoption Pay (National Health Service Employees) Regulations 2002

The Statutory Paternity and Statutory Adoption Pay (Health and Personal Social Services Employees) Regulations (Northern Ireland) 2002 

SSP (National Health Service Employees) Regulations 1991

Statutory Sick Pay (Health and Social Services Employees) Regulations (Northern Ireland) 1992