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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Statutory payments: Employer will not pay statutory payments

Regulation 15 of the Statutory Sick Pay (General) Regulations 1982 (SI 1982 No 894); Regulation 15 of the Statutory Sick Pay (General) Regulations (Northern Ireland) 1982 (SR 1983 No 263); Regulation 25A of the Statutory Maternity Pay (General) Regulations 1986 (SI 1986 No 1960); Regulation 25A of the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 (SR 1987 No 30); Regulation 11 of the Statutory Paternity Pay and Statutory Adoption Pay Administration Regulations 2002 (SI 2002 No 2820); Regulation 11 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 (SR 2002 No 379); Regulation 11 of the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 (SI 2010 No 154); Regulation 11 of the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010 (SR 2010 No 299)

Where an employer will not pay statutory payments which an employee thinks are due he should tell the employee why they are not entitled to statutory payments. All of the forms listed below are available as PDFs to download from HMRC’s website. They are

  • SSP1 for statutory sick pay
  • SMP1 for statutory maternity pay
  • SPP1  for statutory paternity pay
  • SAP1 for statutory adoption pay

If the employer refuses to issue the appropriate form they must give the employee a written statement instead which contains all the information requested on the forms provided for this purpose.

Resolving disputes informally

Wherever possible disputes should be resolved informally, see DANSP07300.

Medical referral required

SPM100500 provides guidance about making referrals to Medical Services. The outcome of the referral may resolve a dispute without the need to issue a formal decision.