UK HMRC Statutory Neonatal Care Pay

Published on: Mar 17, 2025

On Mar. 12, UK GVT issued miscellaneous amendments to 2023 act.

  • UK HMRC issued Statutory Neonatal care pay (miscellaneous amendments) regulations 2025 (StIn 2025/326), amends Statutory payment schemes (e-communications) regs 2002 (StIn 2002/3047); Income tax (pay as you earn) regs 2003 (StIn 2003/2682).
  • Plus, Income tax (construction industry scheme) regulations 2005 (StIn 2005/2045).
  • Follows UKP May 2023 issued Neonatal care (leave and pay) act 2023, see #143472.
  • Overview
  • This instrument makes a series of consequential amendments to various legislation, to account for the introduction of this new statutory leave and pay entitlement.
  • Inserts reference to statutory neonatal care pay in StIn 2003/2682 alongside references to existing statutory payments to ensure it is correctly accounted for by employers and is treated consistently with existing family-related statutory payment.
  • Inserts ref to statutory neonatal care pay as statutory payments in StIn 2002/3047.
  • Employers receive and deliver info re statutory payments with HMRC via e-comms.
  • Inserts reference to statutory neonatal care pay in StIn 2005/2045 alongside refs to existing statutory payments which contractors can offset using other deductions.
  • Effectiveness
  • The regulations come into force on Apr 6, 2025.
Regulators
UK GVT
Entity Types
Corp
Reference
StIn 2025/326, 3/12/2025; NC(LP)A 2023 (UK); Citation: StIn 2025/326; StIn 2002/3047; StIn 2003/2682; StIn 2005/2045;
Functions
Compliance; Financial; HR; Legal
Countries
United Kingdom
Category
State
N/A
Products
Corporate; Family/Medical Leave
Rule Type
Final
Regions
EMEA
Rule Date
Mar 12, 2025
Effective Date
Apr 6, 2025
Rule ID
246896
Linked to
Reg. Last Update
Mar 12, 2025
Report Section
UK