Commentary on Sections Part 2: Shared Rights to Leave and Pay Section 167ZZ1: Liability to make payments
Subsection (1) provides for employers to be liable for the payment of statutory shared parental pay. (However, under Article 8 of the Employment (Northern Ireland) Order 2002, as amended by Schedule 1, provision is made for the funding of employers’ liabilities to pay statutory shared parental pay).
Subsection (2) requires the Department to make regulations about the liability of a former employer to pay statutory shared parental pay where the employee has been dismissed by the employer to avoid liability for payment.
Subsection (3) provides power for the Department, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, to specify in regulations circumstances in which liability for paying statutory shared parental pay is to fall on the Commissioners.