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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - employer fraudulently or negligently provides incorrect statutory payment information to their employee(s)

SMP and SSP

Where an employer fraudulently or negligently provides incorrect SSP/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 an employer who fraudulently or negligently provides incorrect SSP/SMP information to their employee 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) 

SPP, SAP and ShPP

Where an employer fraudulently or negligently provides incorrect ASPP, SPP, SAP or ShPP information to their employee in accordance with regulations under Section 8 EA2002 or Article 9 of E(NI)O2002 they are liable to a penalty. The offence is committed when the incorrect information is given.

The legislation that allows HMRC to penalise an employer who fraudulently or negligently provides incorrect ASPP, SPPSAP or ShPP information to their employee is:

  • Section 12(5)(a) of the Employment Act 2002(EA2002) 
  • Article 13(5)(a) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002).

The penalty for fraudulently or negligently providing any incorrect information relating to:

  • SPP is a sum not exceeding £300.
  • SSP, SMP, ASPP, SAP or ShPP is a sum not exceeding £3000