CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Statutory Payments – State Benefits

RIH

right inguinal hernia

RSI

repetitive strain injury

SOB COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS shortness of breath TIA transient ischaemic attack URTI upper respiratory tract infection UTI urinary tract infection VVs varicose veins STATUTORY PAYMENTS – STATE BENEFITS BEREAVEMENT ALLOWANCE Formerly part of Widow’s Benefit, a means-tested, non-contributory and non-taxable benefit, extended from 9th April 2001 to both men and women. Payable to a spouse under pension age when widowed. There are three benefits: • a tax-free lump sum bereavement payment • a parent’s allowance for those with children under 16 (or under 19 if in full-time, sixth form education). Part of this allowance will be ignored in calculating claims for certain other benefits, and • a flat-rate bereavement allowance payable for 12 months, for those aged 45 or over without dependent children. Claims should be made within 3 months of the date of death, using form BB1. N.B. For deaths occurring before 11th April 1988 the Bereavement Allowance was age-related and was payable on a sliding scale. No printing, copying or reproduction permitted.

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