Member

104: After Clause 26, insert the following new Clause— “Statutory carer’s leave pay(1) The Social Security Contributions and Benefits Act 1992 is amended as follows.(2) After Part 12ZE insert—“Part 12ZFStatutory carer’s leave pay171ZZ25 Entitlement(1) Any person who satisfies the conditions in subsection (2) and any condition prescribed under subsection (3) is entitled in accordance with the following provisions of this Part to payments to be known as “carer’s leave pay”.(2) The pay conditions are—(a) that the person satisfies prescribed conditions as to carer’s leave;(b) that the person has been in employed earner’s employment with an employer.(3) Regulations may provide that a person is not entitled to pay in respect of carer’s leave unless, at the beginning of that period of leave, the person is in employed earner’s employment with the employer by reference to whom the condition in subsection (2)(b) is satisfied.(4) For the purposes of this Part “carer’s leave” means carer’s leave under section 80J of the Employment Rights Act 1996.171ZZ26 Entitlement supplementary(1) A person is entitled to payments of statutory carer’s leave pay in respect of any relevant period only if the person gives notice to whoever is liable to make the payments stating the days or half days in respect of which they are to be made.(2) Regulations may provide for the time by which notice under subsection (1) must be given.(3) The notice must be in writing if the person who is liable to pay the statutory carer’s leave pay so requests.(4) Regulations may set out the definition, type and manner of leave to be taken. (5) The Secretary of State may by regulations—(a) provide for amounts earned by a person under separate contracts of service with the same employer to be aggregated for the purposes of section 171ZZ25;(b) provide that—(i) the amount of a person’s earnings for any period, or(ii) the amount of the person’s earnings to be treated as comprised in any payment made to the person for the person’s benefit,is to be calculated or estimated for the purposes of section 171ZZ25 in such a manner and on such a basis as may be prescribed, and that for that purpose payments of a particular class or description made or falling to be made to or by a person shall, to such extent as may be prescribed, be disregarded or, as the case may be, deducted from the amount of a person’s earnings.(6) Where an employee is entitled to leave under this section the employee is entitled to leave during any period within 12 months, for which statutory carer’s leave pay is payable.171ZZ27 Liability to make payments(1) The liability to make payments of statutory carer’s leave pay under section 171ZZ25 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsections (2)(b) and (3) of that section.(2) The Secretary of State must by regulations make provision as to a former employer’s liability to pay statutory carer’s leave pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for carer’s leave pay.(3) The Secretary of State may, with the concurrence of the Commissioners for His Majesty’s Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory carer’s leave pay is to be a liability of the Commissioners.171ZZ28 Rates and periods of pay(1) Statutory carer’s leave pay is payable at such a fixed or earnings-related rate as may be prescribed by regulations.(2) The Secretary of State may, by order, amend the fixed or earnings-related rate of pay as prescribed by regulations in subsection (1) above.(3) Statutory carer’s leave pay is payable in respect of—(a) such a day or half day within the qualifying period, or(b) such number of days or half days not exceeding the prescribed number of days or half days,as the person entitled may choose in accordance with regulations.(4) Provision under subsection (3)(b) must secure that the prescribed number of days is not less than half a day.(5) Regulations under subsection (3)(b) may permit a person entitled to receive statutory carer’s leave pay to choose to receive such pay in respect of non-consecutive periods.(6) Regulations may make provision where, for any purpose of this Part or of regulations, it is necessary to calculate the daily rate or half-daily rate of statutory carer’s leave pay.171ZZ29 Restrictions on contracting out(1) An agreement is void to the extent that it purports— (a) to exclude, limit or otherwise modify any provision of this Part, or(b) to require a person to contribute (whether directly or indirectly) towards any costs incurred by that person’s employer or former employer under this Part.(2) An agreement between an employer and an employee authorising any deductions from statutory carer’s leave pay which the employer is liable to pay to the employee in respect of any period is not void by virtue of subsection (1)(a) if the employer—(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which the employer is liable to pay in respect of the same period, or(b) would be so authorised if the employer were liable to pay contractual remuneration in respect of that period.171ZZ30 Relationship with contractual remuneration(1) Subject to subsections (2) and (3), any entitlement to statutory carer’s leave pay does not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).(2) Subject to subsection (3)—(a) any contractual remuneration paid to a person by an employer of that person in respect of any period is to go towards discharging any liability of that employer to pay statutory carer’s leave pay to that person in respect of that period, and(b) any statutory carer’s leave pay paid by an employer to a person who is an employee of that employer in respect of any period is to go towards discharging any liability of that employer to pay contractual remuneration to that person in respect of that period.(3) Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2).171ZZ31 SupplementaryIn this Part—“employer” in relation to a person who is an employee, means a person who—(a) under section 6 is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee, or(b) would be liable to pay such contributions but for(i) the condition in section 6(1)(b), or(ii) the employee being under the age of 16;“employee” means a person who is gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings;“earnings” and “relevant period” have the meanings given to them by regulations;“carer’s leave” has the meaning given by the Carer’s Leave Act 2023 and the Carer’s Leave 2024 regulations.””Member’s explanatory statement This new Clause makes provision for a statutory entitlement to carer’s leave pay, including eligibility, rates of pay, employer liability, and the relationship with contractual pay. It seeks to make the length of paid entitlement equivalent to the unpaid entitlement provided for by the Carer’s Leave Act 2023.