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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
Updated
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When to make decisions: Statutory payments

DANSP12600 explains the general principles of when to issue a notice of decision. When dealing with statutory payments decisions make them when

  • the employee and the employer cannot resolve a disagreement about entitlement and the employee asks for a decision, normally on form SSP14, SPP14, SAP14 or SMP14 or in writing,
    • for statutory sick pay and statutory maternity pay regulations 2 and 3 of the Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations 1999 (SI 1999 No 776) (Great Britain) or the Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations (Northern Ireland) 1999 (SR 1999 No 159) refer,
    • for statutory paternity pay and statutory adoption pay regulations 12 and 13 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (SI 2002 No 2820) (Great Britain) or the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 (SR 2002 No 379) refer,
  • the decision maker at Jobcentre Plus (Great Britain) or the Jobs and Benefit Office (Northern Ireland) on behalf of the Secretary of State for Work and Pensions (Great Britain) or the Department for Social Development in Northern Ireland, asks for a decision because he has an Employment and Support Allowance, Jobseeker’s Allowance or Maternity Allowance claim and thinks that statutory payments (SP) might be payable instead. Regulations 2 and 3 of the Statutory Sick Pay and Statutory Maternity Pay (Decisions) Regulations 1999 (SI 1999 No 776) refer.
  • an HMRC Officer decides that there is a question to resolve, for example while visiting employers to check their operation of the SP schemes. In these circumstances an HMRC Officer may offer an initial opinion before giving a formal decision.
  • an employer requests a decision because they think they are entitled to recover
    • 100% of Statutory Maternity Pay, Statutory Paternity Pay or Statutory Adoption Pay plus National Insurance contributions compensation of 3% under small employer relief rules (rate which applied for the 2015 to 2016 tax year), see SPM182100 .