UKPGA-2023-20 Neonatal Care (Leave and Pay) Act 2023 UK

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 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—

In section 176(1) (instruments subject to affirmative procedure), in paragraph (a), at the appropriate place insert— .

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—

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”.

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 .

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”.

omit “and” at the end of sub-paragraph (vi);

at the end of sub-paragraph (vii) insert

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

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

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.

in paragraph (f), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”;

in paragraph (g), for “12ZD” substitute “12ZE”;

in paragraph (g), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”;

in paragraph (ga), 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”.

The Employment Act 2002 is amended as follows.

for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”;

omit “or” at the end of paragraph (c);

at the end of paragraph (d) insert .

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”.

The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

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”.

“new subsections (7A) and (7B)” means subsections (7A) and (7B) inserted by this paragraph into section 20 of the Welfare Reform Act 2007;

“contributory allowance” has the meaning given by section 1(7) of the Welfare Reform Act 2007 before its repeal by the Welfare Reform Act 2012.

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”.