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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Notices of decision: Wording of statutory payments decisions: Entitlement decisions

DANSP19100 provides information about the legislation that allows decisions to be made about any issue arising as to, or in connection with, entitlement relating to statutory payments. It also explains the type of cases where you may be required to issue such decisions.

The example below applies the legislative requirements and general principles described in DANSP29200 and DANSP29300.

Examples of wording of a decision about an employee’s entitlement to statutory sick pay (SSP)

Example 1 - Employee entitled to SSP

Employee was sick from Monday 6 July 2009 to 14 July 2009 inclusive.

My decision is that:

Thomas Phillips is entitled to statutory sick pay amounting to £63.32 for the period from 6 July 2009 to 14 July 2009, which ABC Limited is liable to pay.

Example 2 - Employee is not entitled to SSP

Employee was sick from Monday 6 July 2009 to 14 July 2009 inclusive.

My decision is that:

Thomas Phillips is not entitled to statutory sick pay for the period from 6 July 2009 to 14 July 2009.

Combining entitlement and liability to pay statutory payments decisions

Example 1 combines a decision about entitlement to pay and a decision about who is liable to pay the SSP.

Example 2 does not include a liability decision. That is because one is not needed when an employee is not entitled to statutory payments.

See DANSP36900 for guidance about liability to pay statutory payments decisions.

Decision issued before it is known when entitlement ends

Where a decision is issued before it is known that entitlement to statutory payments has ended, for example, during a maternity, adoption or paternity pay period or a period of incapacity for work, do not issue an open ended decision. Instead, the decision should reflect that entitlement will continue until the maximum amount of statutory payments has been paid or the employee does not satisfy the qualifying conditions. The guidance in the DANSP includes decisions where the wording reflects this, see example 3 in DANSP36300.