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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: statutory payments

Employers are responsible for paying a number of Statutory Payments to employees.

Legislation is also in place that penalises employers who refuse or repeatedly fail to make a Statutory Payment. More information can be found in the Statutory Payments Manual (SPM).

Statutory Payments include:

  • Statutory Sick Pay (SSP) (COG903560)
  • Statutory Maternity Pay (SMP) (COG903560)
  • Statutory Paternity Pay (SPP) (COG903570), prior to 5 April 2015 this was Ordinary Statutory Paternity Pay (OSPP)
  • Additional Statutory Paternity Pay (ASPP) (COG903570), for babies due between 6 April 2010 to 5 April 2015
  • Statutory Adoption Pay (SAP) (COG903570)
  • Statutory Shared Parental Pay (ShPP) (COG903575), for babies due to be born on or after 5 April 2015 or a child placed for adoption on or after that date.

For further details of employer’s obligations and checks to be performed during a compliance check see COG905265.