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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Special Cases - alphabetical list

Agency/short contract workers

See SPM190200 for more information

Agricultural Workers

The Agricultural Wages Board in England was abolished on 1st October 2013.

From this date Agricultural workers in England who are not covered by the terms and conditions of the Agricultural Wages Board will be eligible for Statutory Payments if they meet the appropriate qualifying conditions.


Aircrew are entitled to SP in the same way as other employees.

Armed Forces

The Armed Forces, including the Reserve Forces, have no liability to pay SSP to their serving members.

Continental shelf workers

Employees working on the Continental Shelf are treated as being resident in UK so they are entitled to SP in the same way as other employees.


See SPM170800 and SPM171700 for more information

Educational and term-time worker’s

See SPM190300 for more information

Employee’s abroad

If an employee leaves the UK while they are off work sick, for example, to go on holiday or visit relatives living abroad, the employer is still liable to pay SSP providing they consider their employee’s incapacity is genuine.

If an employee leaves the UK during their MPP/APP/PPP, the employer is still liable to pay the SP until the end of the pay period.

Employee’s with more than one job

See SPM190400 for information

Foster parents and step parents

See SPM190600 for information

Government training schemes

Employees on Government training schemes may be entitled to SP if they have employee status and they satisfy the other conditions of entitlement.

HM Forces

Since 1990 SMP has been payable to servicewomen under the Social Security Act 1990, which amended the Social Security Act 1986 (Social Security (Northern Ireland) Order 1986 and Social Security (Northern Ireland) Order 1990

SAP is payable to members of HM forces.

Illegal Workers

Illegal working does not exclude a person from liability to tax under PAYE or Class 1 NICs. Such people are therefore not excluded from eligibility for SPs.

This means that employers can make statutory payments to illegal workers providing all the qualifying conditions are met.

If their employment position is unclear you should refer the case to PT CPP, Statutory Payments (Technical) Team, Room BP4202, Newcastle upon Tyne


Home trade mariners

Home Trade Mariners are covered by the SP scheme in the same way as other UK employees.

Foreign-going mariners

See SPM190500 for information

Married women and widows

Married women and widows who pay reduced rate NICs are entitled to SP if their AWE in the relevant period are equal to or above the LEL and they satisfy the relevant qualifying conditions.

NHS Trusts

See SPM190700 for information