Part 2: Neonatal Care Pay Section 171ZZ18: Liability to make payments
Section 171ZZ18 states that an employer is liable to pay their employee Neonatal Care Pay, conditional on that employee having at least 26 weeks’ continuous service with them by the end of the ‘relevant week’, and meeting any criteria set out in regulations as described in paragraph 36 above.
	Regulations must make provision for liability for Neonatal Care Pay in the event that the employer terminates their employee’s contract to avoid making this payment.
	Regulations may also specify conditions where this liability will shift to HM Revenue and Customs.