I beg to move amendment No. 22, in clause 13, page 6, line 27, leave out from beginning to ‘twelve’ in line 28.

This amendment seeks to elucidate from the Minister the Government’s intentions relating to pay reference periods. The wording on the face of the Bill in clause 13 is quite open, and given the understandable concerns that employers have about how they are going to make the calculations relating to these payments, it would be useful to hear that the Government intended to make their pay reference periods as simple and straightforward as possible so as not to add to their administrative burdens in any way.

I hope for the vast majority of employers it will be quite clear and simple: either their financial year or the tax year. But I wish to be reassured by the Minister that the Government do not intend to impose on employers any strange or unusual periods that would cause them any difficulties.