§ Mr. KirkwoodTo ask the Chancellor of the Exchequer under what arrangements employers whose PAYE and NIC liabilities are too small to cover the statutory maternity pay and statutory sick pay due to their employees may apply to the Inland Revenue for funding; and if he will set out for each available year since 1990 the number and total, average and median amounts of such funding payments and the numbers of employers and employees in respect of whom such funding arrangements were made. [58139]
§ Dawn PrimaroloEmployers whose PAYE and NICs liabilities for a month/quarter are too small to cover the statutory maternity pay and statutory sick pay due to their employees would refer to The Employee's Quick Guide to PAYE and NICs (Card 18). This would instruct them to deduct the amount owed to them from the following month/quarter payment to the Inland Revenue. If this will not be possible they are instructed to write to the Accounts Office with which they deal explaining their calculations and requesting an advance to enable them to make the payment to the employee.
691WThe numbers and values of such payments made by the Accounts Offices in each of the last 4 years are recorded as:
Year Cumbernauld Shipley Total Amount (£) 1995 7,024 4,336 11,360 5,553,414 1996 6,968 4,537 11,505 5,728,183 1997 7,641 4,843 12,484 6,865,685 1998 7,956 5,231 13,187 7,529,098 It is not possible to break these figures down further to say how many employers or employees were involved or whether the payments were for refunded PAYE, statutory maternity pay or statutory sick pay.