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HMRC internal manual

Statutory Payments Manual

Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP: employer fails to make a Statutory Payment

Payment by HMRC can only be made to an employee if an employer defaults, after a formal decision has been issued or for a post insolvency period. Action taken would depend on the employer’s response to the issue of a formal decision and expiry of the 30 day appeal period.

If the employer does not submit an appeal against the formal decision within the 30 day appeal period HMRC should arrange to pay any outstanding Statutory Payment to the employee. Where payment is made by HMRC as a result of a defaulting employer you should consider penalty action, see SPM230400

If there is an appeal within the 30 day appeal period HMRC should not make a payment on default until the appeal has been concluded or settled in the employee’s favour and the employer does not pay the Statutory Payment following the Tribunals decision.