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HMRC internal manual

Statutory Payments Manual

Introduction: the structure of the SPM

There are six chapters which outline the schemes for

  • Statutory Sick Pay (SSP),
  • Statutory Maternity Pay (SMP),
  • Statutory Paternity Pay (SPP)
  • Additional Statutory Paternity Pay (ASPP)
  • Statutory Adoption Pay (SAP) and
  • Statutory Shared Parental Pay (ShPP)

The remaining chapters cover subjects which are common to most statutory payments.

Abbreviations used in the text are in a separate glossary.