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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - employer failure to give required statutory payment information to their employees

SMP and SSP

Where an employer fails to provide SSP or SMP information to their employee in accordance with regulations under Section 130, 132 or 153(5)(b) of SSAA1992 or Section 122, 124 or 149(5)(b) of SSA(NI)A1992 they are liable to a penalty.

The legislation that allows HMRC to penalise employers who fail to give required SSP or SMP information 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, OSPP and SAP

Where a person fails to provide any information or document in accordance with regulationsunder 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 fail to give required ASPP, OSPP or SAP information to their employees is:

  • Sections 11(1)(a) and 11(2) of the Employment Act 2002(EA2002)
  • Articles 12(1)(a) and 12(2) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002).

The penalties for failing to provide this information are

  • a sum not exceeding £300 for each failure (which is determined by the First-tier Tribunal) and
  • if the failure continues after an initial penalty has been determined by the First-tier Tribunal this will result in a continuing penalty not exceeding £60 per day which is determined by an authorised officer.

A penalty cannot be determined after the failure has been made good.