This section amends Part 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (statutory sick pay) to make SSP payable to employees for the first three qualifying days in a period of entitlement. Section 12 mirrors section 10 of this Act to make equivalent amendment to Northern Ireland legislation, in line with the principle of parity as set out in section 87 of the Northern Ireland Act 1998.
	Subsections (2) and (3)(a) remove the condition that a period of incapacity for work must arise in order for an employer to be liable to make a payment with respect to a day of incapacity. This is a technical change to simplify the legislation given the changes to when a period of incapacity for work arises.
	Subsection (3)(b) amends the period of incapacity for work so that it commences from the first day of incapacity for work, rather than the fourth consecutive day.
	Subsections (4) and (5) make minor amendments to reflect the amendments made by subsections (2) and (3)(a), namely that the period of entitlement is the first (rather than second) condition and qualifying days are the second (rather than third) condition.
	Subsection (6) repeals subsection (1) of section 151 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 which provides that SSP is not payable for the first three qualifying days in any period of entitlement (‘waiting days’).
	Subsection (7) repeals subsection (2)(b) of section 152 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 which is obsolete with the removal of waiting days.
Part 1: Employment Rights Statutory Sick Pay (SSP) Section 12: Statutory sick pay in Northern Ireland: removal of waiting period