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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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HM Revenue & Customs
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Decision types: Statutory payments decisions: Entitlement decisions

Section 8(1)(f) and article 7(1)(f) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671) provides for HMRC Officers to decide any issue arising as to, or in connection with, entitlement to statutory sick pay (SSP), statutory maternity pay (SMP), ordinary statutory paternity pay (OSPP) (previously known as statutory paternity pay), additional statutory paternity pay (ASPP) or statutory adoption pay (SAP).

The type of disputes that may require such a decision include cases

  • where the employer refuses to pay SSP because he believes the employee was capable of work,
  • the employee is not entitled to statutory payments (SPs) because he was in legal custody,
  • where the employee’s average weekly earnings were below the lower earnings limit,
  • where the employee is not entitled to SSP because she is within her maternity pay period or maternity allowance period,
  • where the employee has been pregnant or has given birth and is entitled to neither SMP or Maternity Allowance and SSP entitlement does not arise,
  • where the employer ends the contract of employment because of sickness and the employee considers that SSP should continue to be paid,
  • the employer asserts that the employee gave late notification of when they expected to start their statutory maternity leave and will not accept that the employee had a good enough excuse for late notification,
  • where the employee is not entitled to SSP because she is receiving SMP or would be if she satisfied all the conditions for entitlement,
  • where the employer ends the contract of employment because of sickness and the employee considers that SSP should continue to be paid,
  • the employer asserts that the employee gave late notification of when they expected to start their maternity leave and will not accept that the employee had a good enough excuse for late notification,
  • the employer asserts that the employee is not entitled to SMP, SAP, OSPP or ASPP because the employee has not been employed long enough,
  • the mother or adopter of the child taking maternity or adoption leave has not satisfied the qualifying conditions for entitlement to SMP, Maternity Allowance or SAP - there is no entitlement to ASPP in such cases,
  • which employer is liable to pay SPs where an employee works with employers that carry on business in association with each other, see SPM10210.

This list is not meant to be exhaustive.

If an employer is liable to pay SPs there will also be an employee entitled to receive them. So, at the same time as issuing a decision about entitlement a decision should be issued about liability to pay SPs, see DANSP19400.

For guidance about wording entitlement decisions see DANSP36100.