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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: Additional Statutory Paternity Pay legislation - Great Britain

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 additional statutory paternity pay (ASPP).

Section 8(1)(g) of the Transfer Act allows for any other decision that falls to be made under Part 12ZA (Ordinary and Additional Statutory Paternity Pay) of the Social Security Contributions and Benefits Act 1992. For example, a decision on who is liable to make a payment.

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 applies to Great Britain, not Northern Ireland. Section 7 allows for the funding of employers’ liabilities to make payments of ASPP.

The Transfer Act was amended to take account of ASPP by section 11 and paragraph 46 of Schedule 1 to the Work and Families Act 2006. The amendments were made with effect from 3 March 2010 by virtue of article 3(b) and 3(c) of The Work and Families Act 2006 (Commencement No. 4) Order 2010 (SI 2010 No. 495).

SPM45105 lists the legislation that applies to ASPP. The legislation includes The Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 (SI 2010 No 154). They apply to Great Britain, not Northern Ireland.

Regulation 12 allows

  • employees to apply for the determination of any issue arising as to, or in connection with, entitlement to ASPP; and
  • an officer of HMRC to make such decisions.

For the equivalent legislation in Northern Ireland see DANSP02060.