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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002

Section 8(1)(f) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (the Transfer Act) (see DANSP01300), makes provision for regulations to be made to decide any issue arising as to, or in connection with, entitlement to Statutory Paternity Pay (SPP) or Statutory Adoption Pay (SAP).

Section 8(1)(ga) of the Transfer Act makes provision for decisions to be made under regulations under section 7 of the Employment Act 2002, which apply to Great Britain, not Northern Ireland.

The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (SI 2002 No 2820) came into force on 8 December 2002. They apply to Great Britain, not Northern Ireland. These are some of the regulations referred to in the Transfer Act and the Employment Act 2002. They include provisions

  • about funding of employers’ liabilities to make payments of SPP and SAP,
  • which impose obligations on employers in connection with such payments.

For the equivalent legislation in Northern Ireland see DANSP02000.