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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: statutory sick pay (SSP) & statutory maternity pay (SMP)

Employers are responsible for paying Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP) by virtue of

SSP

  • The Social Security Contributions and Benefits Act (SSCBA) 1992:

    • Section 151 - employers liable to pay employee who satisfies the conditions
    • Section 157 - weekly rate and provision for daily rate
  • Regulation 9 of the Statutory Sick Pay (General) Regulations 1982 (SI1982/894)
  • Section 147 of the Social Security Contributions and Benefits (NI) Act (SSCB(NI)A) 1992
  • Regulation 9 of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 (S.R. 1982 No. 263)

SMP

  • The Social Security Contributions and Benefits Act (SSCBA) 1992:

    • Section 164 - entitlement and liability to pay
    • Section 166 - rates of Statutory Maternity pay
  • Regulation 29 of the Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960)
  • Section 160 of the Social Security Contributions and Benefits (NI) Act (SSCB(NI)A) 1992
  • Regulation 29 of the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 (S.R. 1987 No. 30).

The legislation that allows us to penalise employers who refuse or repeatedly fail to pay SSP or SMP to their employees is

  • Section 9 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)
  • Section 10 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004). []()

Guidance for employers can be found at Statutory leave and time off.