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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - employer fraudulently or negligently makes an incorrect statement or declaration to establish entitlement to a Statutory Payment

Where a person fraudulently or negligently makes any incorrect statement or declaration to establish entitlement to a statutory payment, they are liable to a penalty.

The penalty for fraudulently or negligently making an incorrect statement or declaration relating to:

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

Sections 12(1)(a) and 12(2)(a) of the Employment Act 2002(EA2002)

Articles 13(1)(a) and 13(2)(a) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002)

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) 

The offence is committed when the statement or declaration is made.

Employees will normally make a statement or declaration to their employer. HMRC may become involved in investigating an incorrect statement or declaration if an employer refuses to make a statutory payment to their employee because they believe they have made a false statement or declaration.