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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: employer and contractor’s role: statutory shared parental pay (ShPP)

Employers are responsible for paying Statutory Shared Paternity Pay (ShPP) by virtue of

  • Children and Families Act 2014
  • Employment Act 2002.

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

  • Section 11 of the Employment Act 2002 (EA2002).

Guidance for employers can be found at Shared Parental Pay and Leave.