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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Penalties - information required by employees

Where an employer fails to provide statutory payment information to their employee in accordance with regulations they are liable to a penalty.

  • Regulation 15 of the Statutory Sick Pay (General) Regulations 1982 requires an employer who decides they are not liable to pay SSP to an employee to give their employee details of the decision and the reasons for it.
  • Regulation 25A of the Statutory Maternity Pay (General) Regulations 1986 requires an employer who has been given notice for SMP purposes and decides that they are not liable to pay SMP to their employee, to give their employee details of the decision and the reasons for it and return any MATB1 provided.
  • Regulation 11 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 requires an employer who has been given evidence of entitlement to ASPP, OSPP or SAP and who decides that they are not liable to pay ASPP, OSPP or SAP to their employee, to give their employee details of the decision and the reasons for it.