Employment law
they wish to claim. Those eligible for, and taking the pay, must provide a written statement. Within the written declaration, the employee must provide: • the dates of the period they want to claim SPBP for • their own name • the date of the child’s death or stillbirth. Employers do not have the right, at any point, to request sight of a death certificate as evidence. Where an employee does not qualify for SPBP, their employer has the right to refuse it but must provide the employee with a non-payment form (SPBP1) or their own equivalent within 28 days of the pay request. Employers must retain records for a minimum period of three years, of any SPBP for HMRC, which must include ...do not have the right, at any point, to request sight of a death certificate...
They will, however, still be required to give the appropriate amount of notice to take SPBL. If the employee wishes to take leave up to eight weeks after the child’s death or stillbirth, they must give their employer notice of their intentions before the time that they would normally commence work on the first day of the period they wish to take off. Where the leave is to be taken between nine and 56 weeks after the child’s death or stillbirth, employees must provide at least one week’s notice before the start of the week(s) they wish to take off. Employees have the right to cancel their SPBL as long as they provide more than the required notice for taking it, which as above will be dependent on how long after the date of the child’s death or stillbirth they are taking the leave. Employees need to state the date of the child’s death or stillbirth, when they would like their SPBL to begin and whether they are taking one week’s or two weeks’ leave. Those workers who are entitled to SPBP must ask for SPBP within 28 days of taking the period of leave, starting with the first day of the week for which
the start date for any SPBP that was paid, details of the payments made, the employee’s written declaration and details of any weeks the employee claimed SPBP but the employer did not pay, alongside the reason why. Comment The new entitlements to SPBL and SPBP demonstrate the government’s continued endeavours to increase the levels of support available to employees, and its commitment to balancing a working life with having a family. Although the statutory provisions grant employees a new statutory right to leave and pay, employers are not restricted to providing those entitlements. Many employers may actively choose to allow for a further period of leave or a more generous pay structure for employees who lose a child. We await further details of the Employment Bill and for any update relating to the Good Work Plan, both of which promise to introduce a range of measures to encourage and protect modern working practices. n
TERMINATION PAYMENTS
Currently being delivered via virtual classroom Price: £167.00*+VAT
HALF DAYCOURSE
Fromdetailing the variety of common payments which formpart of a termination package, this course examines their correct tax/NIC treatments and their correct application in a variety of circumstances, from redundancies to contractual breaches, retirement and death in-service.
This course covers: l Outlining the contractual implications of termination payments l Outlining the tax & NIC treatment of termination payments l Identifying the components of a Termination Payment l Administer Post Employment Notice Payments (PENP) l Outlining correct practices for termination payments for death in service and retirement
*Valid for paying CIPP members only. For full terms and conditions please visit cipp.org.uk/terms
Book online at cipp.org.uk/training or email enquiries@cipp.org.uk for more information.
cipp.org.uk CIPP_UK cipp.org.uk @CIPP_UK
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| Professional in Payroll, Pensions and Reward |
Issue 65 | November 2020
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