TERMS AND CONDITIONS OF EMPLOYMENT Citation and commencement 1 These Regulations may be cited as the Statutory Sick Pay (Small Employers' Relief) Amendment Regulations 1992 and shall come into force on 6th April 1992. Amendment of the Statutory Sick Pay (Small Employers' Relief) Regulations 1991 2 In the Statutory Sick Pay (Small Employers' Relief) Regulations 1991 — a in regulation 2(1) (employer’s contributions payments) for the reference to “£15,000” there shall be substituted a reference to “£16,000”; and b after regulation 3 (number of weeks), there shall be added the following regulation— Change in the apppropriate rate where there are different weekly rates in the same period of incapacity for work 4 1 In any case where the employee’s entitlement to statutory sick pay is calculated by reference to two different weekly rates in the same period of incapacity for work, the entitlement threshold is to be calculated as set out in section 9(1B)(b) of the Act, but— a as if R represents the appropriate weekly rate set out in section 7 of the Act at the time the calculation falls to be made; and b from the amount which results from the calculation W × R there is deducted a sum, calculated in accordance with paragraph (2) of this regulation. 2 The sum referred to in paragraph (1)(b) of this regulation is a sum equal to the difference between the appropriate weekly rate at the time the calculation falls to be made and the appropriate weekly rate which applied at the beginning of the period of incapacity for work multiplied by— A Y where— A is the number of days of incapacity for work for which the employer was liable to pay statutory sick pay at the lower of the two rates applying during the period of incapacity for work; and Y is the number of qualifying days in the employee’s week. 3 In any case where the employee’s entitlement to statutory sick pay is calculated by reference to three different weekly rates in the same period of incapacity for work, the entitlement threshold shall be calculated in accordance with paragraph (1) but as though the sum referred to in paragraph (1)(b) were the aggregate of— a a sum calculated in accordance with paragraph (2); and b a sum equal to the difference between the appropriate weekly rate at the time the calculation falls to be made and the appropriate weekly rate which applied second during the period of incapacity for work multiplied by— B Y where— B is the number of days of incapacity for work for which the employer was liable to pay statutory sick pay at the second of the three rates applying during the period of incapacity for work; and Y is the number of qualifying days in the employee’s week. 4 In any case where the employee’s entitlement to statutory sick pay is calculated by reference to four different weekly rates in the same period of incapacity for work, the entitlement threshold shall be calculated in accordance with paragraph (1) but as though the sum referred to in paragraph (1)(b) were the aggregate of— a a sum calculated in accordance with paragraph (2); and b a sum calculated in accordance with paragraph (3); and c a sum equal to the difference between the appropriate weekly rate at the time the calculation falls to be made and the appropriate weekly rate which applied third during the period of incapacity for work multiplied by— C Y where— C is the number of days of incapacity for work for which the employer was liable to pay statutory sick pay at the third of the four rates applying during the period of incapacity for work; and Y is the number of qualifying days in the employee’s week. . Signed by authority of the Secretary of State for Social Security. Henley Parliamentary Under-Secretary of State, Department of Social Security 16th March 1992