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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Department for Work and pensions or the Social Security Agency ask for a decision

The Department for Work and Pensions (DWP) (Great Britain) or the Social Security Agency (SSA) in the Department for Social Development in Northern Ireland (DSD), may need a decision about entitlement to statutory sick pay (SSP) or statutory maternity pay (SMP) before determining whether a person is entitled to Employment and Support Allowance (ESA), Incapacity Benefit (IB) or Maternity Allowance (MA). DWP or the SSA cannot pay ESA, IB or MA if the employee is entitled to SSP or SMP.

On behalf of the Secretary of State for Work and Pensions (Great Britain) or the DSD, the DWP or the SSA will ask HMRC to make a decision on SSP or SMP entitlement if

  • an employee tries to claim ESA/IB or MA and DWP or SSA think that the employer should have paid SSP or SMP, or
  • there is some doubt about the amount of SSP or SMP the employer has paid, or the period of entitlement.

DWP or SSA will refer these cases to Complaints and Statutory Payments team in HMRC’s National Insurance Contributions Office, as benefit involved files.

A formal decision should always be given if requested by DWP or the SSA.