PART 1: DATES, DEFINITIONS AND OBLIGATIONS
concerned. Where agreement is not achieved legal advice may be necessary.
Where an employee agrees to repay via salary/wages, written consent should be obtained. When the employee makes repayment whether by deduction from a future payment(s) of salary/ wages, or other means, it will be in respect of the net sum outstanding. Where the amount overpaid is small and/or no change in the statutory liabilities would result were the overpayment recovered gross, it would be administratively acceptable to do so. However, as a general principle all recoveries should be made in the manner outlined above. Adjustments made net will almost always produce a difference in value to that were it to be made gross, as the factors governing the calculation of statutory deductions do not necessarily remain constant throughout successive pay periods. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Whichever method is used, and employers are free to decide on gross or net recovery, the limitations are clear and must be adhered to at all times. The employee must only repay no more than the amount they actually received, the net pay and HM Revenue & Customs will only allow, as a maximum reversal, the amount of PAYE and NICs actually paid across as a consequence of the overpayment. PARENTAL BEREAVEMENT LEAVE Introduced from 6th April 2020 by the Parental Bereavement (Leave and Pay) Act 2018 this new provision gives a right to leave and pay to any employee who suffers the loss of a child. The loss which would give rise to entitlement is defined as a child under the age of 18 or a stillbirth from week 24 onwards. Many of the qualifying conditions mirror those found in the other statutory payments rights whilst the right to pay and protection are the same as for statutory paternity, shared parental leave.
Further details can be found in PART 4: STATUTORY PAYMENTS .
PARENTAL LEAVE The Maternity and Parental Leave Regulations 1999 were introduced on 15th December 1999, provide both mother and father with the right to reasonable leave (unpaid) to look after a child or make arrangements for the child’s welfare. Qualification An employee must: • have at least one year’s continuous service with the employer, and • be the parent (named on the birth certificate) of a child who is under five years of age, or • have adopted, a child under the age of eighteen. The rights last for five years from the date on which a child is placed for adoption, or until the child’s eighteenth birthday, whichever is the sooner, or • have acquired formal parental responsibility for a child under five years of age. As entitlement is for each child, for twins the entitlement would be two periods of thirteen weeks. No printing, copying or reproduction permitted.
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