Regulation 17(2) of the Statutory Sick Pay (General) Regulations 1982

Regulation 20(2) of the Statutory Maternity Pay (General) Regulations 1986

Regulation 39(2)(b) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

By replacing Class 1 NICs liability with Class 1B NICs on items included in a PSA, there may be occasions when an employee fails to qualify for Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP) or Statutory Adoption Pay (SAP). (See NIM18010 and NIM18110 for information about when Class 1B NICs are payable in place of Class 1 or Class 1A NICs.)

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