Social Security Citation, commencement and effect 1 1 These Regulations may be cited as the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2020 and, subject to paragraphs (2) and (3), come into force on 15th October 2020. 2 The amendments made by regulation 3 have effect in relation to a day of incapacity for work which falls on or after 29th June 2020. 3 The amendments made by regulation 4 have effect in relation to a day of incapacity for work which falls on or after 6th July 2020. Amendment of the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 2 The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 are amended as follows. Amendment to the meaning of “in difficulty” 3 1 Regulation 4 is amended as follows. 2 For paragraph (2), substitute— An employer is “in difficulty” if— a in the case of an employer who is not an SME, it is reasonable to assume that the employer would be regarded as an undertaking in difficulty under Article 2(18) of the General Block Exemption Regulation; or b in the case of an employer who is an SME, it is reasonable to assume that the employer would be regarded as an undertaking in difficulty under Article 2(18)(c) of the General Block Exemption Regulation, as if the words after “collective insolvency proceedings”, in the first place it appears, to the end were omitted, or under Article 2(18)(d) of the General Block Exemption Regulation. . 3 In paragraph (5), at the end insert— “General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty ; “SME” means an employer who is within the category of micro, small and medium-sized enterprises in paragraph 1 of Annex 1 of the General Block Exemption Regulation. When an employee’s incapacity for work is related to coronavirus 4 In regulation 5(1)(b), after “regulation 2(1)(c)” insert “or (d)” . Correcting a claim when the amount has been mistakenly overstated 5 1 In regulation 6(5) after “paragraph (6)” insert “or regulation 9(2)”. 2 Regulation 9 is amended as follows. 3 For paragraph (2) substitute— The next claim that the employer makes under regulation 6 (the “next claim”) must be made in the manner provided for in paragraph (8) and in it the employer must specify the amount by which the original claim was overstated. . 4 In paragraph (5) omit “(an “adjustment notice”)”. 5 In paragraph (6) for “An adjustment notice must contain the following” substitute “The employer must provide the following information to HMRC”. 6 For paragraph (7) substitute— The employer must declare to HMRC that the information provided under paragraph (6) is true and accurate. . 7 For paragraph (8) substitute— An employer who makes a next claim referred to in paragraph (2), a declaration under paragraph (7) or who provides information under paragraph (6) must do so by telephone or in writing, as determined by HMRC in its discretion and notified to the employer. . 8 In paragraph (9)— a for “stated in the adjustment notice” substitute “referred to in paragraph (6)(b)”; and b for “the adjustment notice is submitted” substitute “the employer provides the information under paragraph (6) and the declaration under paragraph (7)”. Ruth Stanier Angela MacDonald Two of the Commissioners for Her Majesty’s Revenue and Customs At 9.00 a.m. on 24th September 2020 The Secretary of State concurs. Signed by authority of the Secretary of State for Work and Pensions. Justin Tomlinson Minister for Disabled People Department for Work and Pensions 23rd September 2020