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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: Amounts to include in entitlement to statutory payments decisions

DANSP36100 explains the general principles to apply when wording decisions about entitlement for statutory payments.

When decisions are issued which show an employee is entitled to statutory payments, in most cases show the amount payable per week and the number of weeks it is payable in the period covered by the decision.

In cases where an employee is entitled to statutory sick pay for less than a week, show the total amount payable, see example 1.

Example 1 - Employee entitled to statutory sick pay

Employee was sick from 6 July 2009 to 14 July 2009 inclusive. Decision issued on 6 August 2009.

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.

Commentary on example

The decision was issued after entitlement to statutory sick pay (SSP) ends. The first three qualifying days are waiting days so no SSP is payable. Assuming the qualifying days are Monday to Friday inclusive, the employee will be entitled to SSP for four qualifying days, i.e. 9, 10, 13 and 14 July, which represents 4/5ths of the weekly rate £79.15.

Example 2 - Employee entitled to adoption pay: Adoption pay period has not ended when decision is made

On 14 August 2009 the following decision is made.

My decision is that:

Angela Jones is entitled to statutory adoption pay of £123.06 per week for six weeks from 1 July 2009 to 11 August 2009, which ABC limited is liable to pay.

Angela Jones entitlement to statutory adoption pay and the liability of ABC Limited to pay it will continue until the maximum amount of statutory adoption pay has been paid or until Angela Jones no longer satisfies the conditions for entitlement.

Commentary on example

HMRC considers that Angela Jones is entitled to statutory adoption pay (SAP) of £123.06 per week for thirty nine weeks but the employer does not. The decision is made before the anticipated adoption pay period (APP) ends so HMRC cannot show the end date of the APP and therefore, cannot show the total amount of SAP payable. A covering letter can include an explanation setting out that

* SAP is payable for a maximum of 39 weeks, and
* entitlement can end for a number of reasons before the APP ends.