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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - Employer refuses or repeatedly fails to make a statutory payment

SMP and SSP

Where an employer refuses or repeatedly fails to pay SSP or SMP in accordance with regulations under Section 5 of SSAA1992 or Section 5 of SSA(NI)A1992 they are liable to a penalty.

The legislation that allows HMRC to penalise employers who refuse or repeatedly fail to pay SSP or SMP to their employees is:

  • Section 9 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)
  • Section 10 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)

ASPP, SPP, SAP and ShPP

Where an employer refuses or repeatedly fails to pay ASPP, SPP/SAP/ShPP in accordance with regulations under Section 8 of EA2002 or Article 9 of E(NI)O2002 they are liable to a penalty.

The legislation that allows HMRC to penalise employers who refuse or repeatedly fail to pay ASPP, SPPSPP/SAP/ShPP to their employees is:

  • Section 11(6) of the Employment Act 2002 (EA2002)
  • Article 12(6) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002).

If someone questions the legality of this penalty contact Personal Tax, Customer Product and Process, Statutory Payments (Technical) Team, Benton Park View, Newcastle upon Tyne for advice.

The penalty for refusing or repeatedly failing to pay a statutory payment is a maximum of £3,000, which is determined by an authorised officer.

The penalty charged will depend on the outstanding statutory payment, the number of employees involved and any previous statutory payment offences.

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