Jurisdiction(s):
United Kingdom

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Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

COVID-19: Temporary Statutory Sick Pay (SSP) changes in Great Britain (13 March 2020–24 March 2022)—self-isolation deeming, suspension of waiting days, evidence rules and rebate scheme closure

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Practice notes

Temporary changes to Statutory Sick Pay (SSP)

During the coronavirus (COVID-19) pandemic, the government brought in several temporary measures governing access to Statutory Sick Pay (SSP) and the underlying SSP Rules. Following the decision to lift coronavirus restrictions in 2022—and, in particular, the Publication of the plan for living with COVID-19 on 21 February 2022—those measures have been rolled back. The temporary SSP changes introduced during the pandemic, together with a brief summary of how they were withdrawn, are set out below:

Individuals who self-isolated or were required to shield at various times due to coronavirus could be treated as incapable of work and, therefore, entitled to SSP (see: SSP entitlement extended to those who self-isolate below). These deeming provisions were revoked by the Statutory Sick Pay (General) (Coronavirus Amendment) Regulations 2022, SI 2022/380, with effect from 25 March 2022 (see: LNB News 25/03/2022 5). From 25 March 2022, if an employee tests positive for coronavirus, they qualify for SSP only if they are too unwell to carry out any work under their contract on each day claimed (see Practice Note: Sick pay—SSP—incapable of working)
The rule stipulating that...

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