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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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Notices of decision: Wording of statutory payments decisions: Amounts to include in recovery of statutory payments and NIC compensation decisions

DANSP37100 provides examples of the wording of decisions about recovery and National Insurance contributions (NIC) compensation.

Statutory sick pay

If the person liable to pay statutory sick pay (SSP) is not entitled to recover any amounts paid to employees there will be no amount of SSP to show in the decision.

The person liable to pay SSP is entitled to recover some of the SSP paid to their employees if the total amount of SSP paid in a tax month is greater than a set percentage of their gross Class 1 NIC liability for that tax month. The amount shown in a decision should be restricted to the SSP they paid above the set percentage threshold of their NIC liability. See SPM10910 for guidance.

Statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay or statutory adoption pay

If the person liable to pay statutory maternity pay, ordinary statutory paternity pay (previously called statutory paternity pay), additional statutory paternity pay or statutory adoption pay is not entitled to small employer’s relief (SER) they can only claim 92 per cent of the amounts paid to employees. So, when issuing decisions about the amounts that can be recovered, where the person liable to pay is not entitled to SER, only show 92 per cent of the statutory payment.