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.