Freedom of the Media in the Western Balkans - Speakers' Biographies
In the Schedule—
Part 1 creates a statutory entitlement to neonatal care leave,
Part 2 creates a statutory entitlement to neonatal care pay, and
Part 3 contains related amendments.
The Secretary of State may by regulations make provision that is consequential on this Act.
The regulations are to be made by statutory instrument.
A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of either House of Parliament.
An amendment or repeal made by the Schedule has the same extent as the provision to which it relates.
Otherwise, this Act extends to England and Wales, Scotland and Northern Ireland.
Section 1, section 2 and the Schedule come into force on such day as the Secretary of State may by regulations made by statutory instrument appoint; and different days may be appointed for different purposes.
This section comes into force on the day on which this Act is passed.
This Act may be cited as the Neonatal Care (Leave and Pay) Act 2023.
Section 1
The Employment Rights Act 1996 is amended as follows.
After section 80EE insert—
In section 236(3) (orders and regulations subject to affirmative procedure), after “80EA,” insert “80EF,”.
The Social Security Contributions and Benefits Act 1992 is amended as follows.
After section 171ZZ15 insert—
any of sections 171ZZ16 to 171ZZ19;
In Schedule 5 to the Social Security Act 1989 (employment-related schemes for pensions or other benefits to comply with the principle of equal treatment), after paragraph 5D insert—
Section 182 of the Finance Act 1989 (offences relating to disclosure of information relating to social security functions etc) is amended as follows. In subsections (1)(c), (2A)(a), (4)(c)(iii) and (5)(b), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”. In subsection (11A)—
The Social Security Contributions and Benefits Act 1992 is amended as follows.
In section 1 (outline of contributory system), in subsection (5), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
In section 4 (payments treated as remuneration and earnings), in subsection (1)(a)—
omit “or” at the end of sub-paragraph (vi);
at the end of sub-paragraph (vii) (but before the “and”) insert or.
In section 4AA (limited liability partnerships), in subsection (2), for “or 171ZZ14” substitute “, 171ZZ14 or 171ZZ24”.
In section 4C (power to make provision in consequence of provision made by or by virtue of section 4B etc), in subsection (11), in paragraph (a) of the definition of “statutory payment”, for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
The Social Security Administration Act 1992 is amended as follows.
In section 5 (regulations about claims for and payments of benefits), in subsection (5), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
In section 122AA (disclosure of contributions information etc by HMRC), in subsection (1), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 150 (annual up-rating of benefits), in subsection (1)(j), for “or 171ZZ9(1)” substitute “, 171ZZ9(1) or 171ZZ19(1)”.
In section 163 (general financial arrangements), in subsection (1)(d), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
Section 165 (adjustments between the National Insurance Fund and the Consolidated Fund) is amended as follows. In subsection (1)(b)— In subsection (5B)(a), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
The Employment Rights Act 1996 is amended as follows.
In section 27 (meaning of “wages”), in subsection (1), after paragraph (cd) insert—.
In section 47C (leave for family and domestic reasons), in subsection (2), after paragraph (cb) (but before the “or”), insert—.
In section 75I (rights during and after shared parental leave), in subsection (3)—
at the end of paragraph (e) omit “and”;
at the end of paragraph (f) insert , and
Section 80C (rights during and after paternity leave) is amended as follows. In subsection (2), after paragraph (bb) (but before the “and”) insert—. In subsection (4), after paragraph (bb) insert—.
In section 80EB (rights during and after bereavement leave), in subsection (2)—
at the end of paragraph (d) omit “and”;
at the end of paragraph (e) insert , and
Section 88 (liability of employer to pay employee during period of notice: employments with normal working hours) is amended as follows. In subsection (1)(c), after “parental bereavement leave,” insert “neonatal care leave,”. In subsection (2), after “statutory parental bereavement pay,” insert “neonatal care pay, statutory neonatal care pay,”.
Section 89 (effect of notice of termination: employments without normal working hours) is amended as follows. In subsection (3)(b), after “parental bereavement leave,” insert “neonatal care leave,”. In subsection (4), after “statutory parental bereavement pay,” insert “neonatal care pay, statutory neonatal care pay,”.
In section 99 (leave for family reasons), in subsection (3), after paragraph (cb) (but before the “or”), insert—.
In section 235 (definitions), in subsection (1)—
at the appropriate place insert—;
in the definition of “week”, in paragraph (b), after “80EA” insert “, 80EF”.
The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.
Section 8 (decisions by officers of Revenue and Customs) is amended as follows. In subsection (1)— In subsection (3)(b), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 11 (appeals against decisions of officers of Revenue and Customs), in subsection (2)(a), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 14 (matters arising as respects decisions), in subsections (1)(a)(i) and (3), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
Sections 132 and 133 of the Finance Act 1999 have effect as if statutory neonatal care pay were a matter which is under the care and management of the Commissioners for Revenue and Customs. In this paragraph “statutory neonatal care pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZE of the Social Security Contributions and Benefits Act 1992.
The Employment Act 2002 is amended as follows.
Section 7 (funding of employers’ liabilities as regards certain statutory pay) is amended as follows. In subsection (1), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”. In subsection (2)(a) and (b), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”. In subsection (3)—
In section 8 (regulations about payment), in subsections (1) and (2)(a), (b) and (d), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
In section 10 (powers to require information), in subsections (1) and (2)(a), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 11 (penalties for failure to comply), in subsection (6), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 12 (penalties for fraud or negligence), in subsections (2)(a), (2)(b) and (4), for “or statutory shared parental pay” substitute “, statutory shared parental pay or statutory neonatal care pay”.
In section 13 (supply of information held by His Majesty’s Revenue and Customs), in subsection (1), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 14 (supply of information held by the Secretary of State), in subsections (1) and (2), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
In section 15 (use of information by His Majesty’s Revenue and Customs), in subsection (2)—
omit “and” at the end of paragraph (bb);
after paragraph (bb) insert—.
In section 55 (short title etc), in subsection (8)—
for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”;
for “or Part 12ZD” substitute “, Part 12ZD or Part 12ZE”.
Section 323 of the Proceeds of Crime Act 2002 (Revenue functions) is amended as follows. In subsection (1), after paragraph (hb) insert—. In subsection (4), after paragraph (eb) insert—. In subsection (5), after paragraph (eb) insert—.
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
Section 660 (taxable benefits: UK benefits - Table A) is amended as follows. Statutory neonatal care pay SSCBA 1992 Section 171ZZ16 Any provision made for Northern Ireland which corresponds to section 171ZZ16 of SSCBA 1992 In subsection (2), after the entry relating to statutory parental bereavement pay insert— “statutory neonatal care pay;”.
Schedule 5 (enterprise management incentives) is amended as follows. In paragraph 12A(4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”. In paragraph 26(3)(b), after “parental bereavement leave” insert “, neonatal care leave”.
In Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters where functions vest in officers of Revenue and Customs), after paragraph 26C insert—
The Income Tax Act 2007 is amended as follows.
In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.
In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.
In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.
In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.
Section 20 of the Welfare Reform Act 2007 (relationship with statutory payments) is amended as follows. After subsection (7) insert— The references to an employment and support allowance in new subsections (7A) and (7B), and in sub-paragraph (4) of this paragraph, are references to an employment and support allowance payable under Part 1 of the Welfare Reform Act 2007 as amended by the Welfare Reform Act 2012. For as long as a contributory allowance continues to be payable, new subsections (7A) and (7B) are to apply to a contributory allowance as they apply to an employment and support allowance. In this paragraph— In subsection (8), in the definition of “the adoption pay period”, for “that Act” substitute “the Contributions and Benefits Act”.
In section 13 of the Pensions Act 2008 (qualifying earnings), in subsection (3), after paragraph (eb) insert—.
In section 1058B of the Corporation Tax Act 2009 (PAYE and NIC liabilities), in subsection (5), after paragraph (e) insert—.
In Schedule 45 to the Finance Act 2013 (statutory residence test), in paragraph 145, in the definition of “parenting leave”, for “or parental bereavement leave” substitute “, parental bereavement leave or neonatal care leave”.