Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Decision types: Statutory payments decisions: Recovery of ordinary statutory paternity pay, additional statutory paternity pay and statutory adoption pay and NIC compensation decisions

Decisions about whether an employer can

  • recover any part of the ordinary statutory paternity pay (OSPP) (previously called statutory paternity pay), additional statutory paternity pay or statutory adoption, and/or
  • claim National Insurance contributions (NIC) compensation

are made under section 8(1)(ga) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and article 7(1)(ga) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SR 1999 No 671).

The legislation about recovery and NIC compensation for

  • OSPP or SAP is in

    • the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (SI 2002 No 2820) (applies in Great Britain), and
    • the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 (SR 2002 No 379).

    • ASPP

      • the Additional Statutory Paternity Pay (Birth, Adoption and Adoption from Overseas) (Administration) Regulations 2010 (SI 2010 No 154), and
      • the Additional Statutory Paternity Pay (Birth, Adoption and Adoption from Overseas) (Administration) Regulations (Northern Ireland) 2010 (SR 2010 No 299),

    For guidance about recovery and NIC compensation for

    • SAP see SPM31200,
    • OSPP seeSPM41200,
    • ASPP see SPM46000.

    Such decisions are generally confined to whether employers

    • can recover and, if they can, how much they can recover from payments to HMRC or be paid from the National Insurance Fund in respect of OSPP, ASPP or SAP paid to their employees,
    • whether they are a small employer entitled to NIC Compensation in respect of OSPP, ASPP or SAP,
    • whether they have claimed within specified time limits.

    DANSP37000 explains how to word such decisions.