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HMRC internal manual

Statutory Payments Manual

Updates: Statutory Payments Manual

2015

published amendments

Introduction definition of an employee and employer
Removed erroneous text.

2016

published amendments

Additional Statutory Paternity Pay (ASPP) - general information: (Historical Information) contents
x
Statutory Adoption Pay (SAP): general information - Statutory Adoption Leave (SAL)
x
Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: Insolvent employer
x
Paying and Recovering - SMP/SAP/SPP/ShPP: how much advance funding can an employer apply for
x
Paying and Recovering - SMP/SAP/SPP/ShPP: advance funding
a
Statutory Shared Parental Pay (ShPP/SPL) - general information: booking blocks of leave/pay
aa
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: ending SMP, SAP or MA from a future date before returning to work
her to their - last line
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: revoking notice to end maternity or adoption leave
Shpp to ShPP
Additional Statutory Paternity Pay (ASPP) - general information: what is ASPP (Historical Information)
corrected spelling
reformatted section.
changed word.
Changed ASPP from present tense to past tense
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: shared parental leave notice
removed or adopter
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: conditions for entitlement to ShPP
corrected spelling aree
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: contents
or
Statutory Paternity Pay (SPP) - general information: Paternity Pay Period (PPP)
link update
Changed link from 140800 to 200800
Continuous employment: agency/short contract workers and casual employees
SPM250800 - Under heading, No Employment - 4th line after bullets inserted/ between QWMW

published amendments

Average Weekly Earnings (AWE) - SSP: definition of the relevant period
x
x

published amendments

Paying and Recovering - SMP/SAP/SPP/ShPP: paying as a lump sum
Added ShPPP
Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: Insolvent employer
Replaced SP with statutory payment
Paying and Recovering - SMP/SAP/SPP/ShPP: employer fails to pay SP following advance funding
Amended hyperlink
Paying and Recovering - contents
SPM 181100 - Removed Statutory Payment and replaced with SP
Average Weekly Earnings (AWE) - SSP: definition of the relevant period
text amendments
Average Weekly Earnings (AWE) - SMP/SAP/SPP: definition of relevant period
format
Clarifying start of relevant period
Additional Statutory Paternity Pay (ASPP) - general information: conditions for entitlement - Historical Information
Removed 2 references to SPM220600 and added hyperlink SPM171000
Statutory Adoption Pay (SAP): general information - conditions for entitlement to SAP
Remove Draft Document from page
Statutory Sick Pay (SSP): general information - qualifying conditions for SSP
Last bullet point changed hyperlink to read SPM110300
Introduction definition of an employee and employer
Remove the words Draft Document
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: revoking notice to end maternity or adoption leave
Amended "and" to "or"

published amendments

Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: deductions
Clarification

published amendments

Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: Insolvent employer
'asp removed from title

published amendments

Paying and Recovering- SMP/SAP/SPP/ShPP: SP paid in previous tax year
Changed BP 1001 to BP 2001
Paying and Recovering - SMP/SAP/SPP/ShPP: advance funding
Removed •AO advance payments to employers who know they are entitled to recover SSP but will not have enough NICs and tax to recover it from.

published amendments

Special Cases - alphabetical list
xx
xx
Added agricultural workers
Special Cases - contents
added Agricultural workers

published amendments

Statutory Adoption Pay (SAP): general information - conditions for entitlement to SAP
amended paragraph on foster to adopt to reflect written notification as acceptable evidence.

published amendments

Statutory Sick Pay (SSP): general information - when entitlement ends
Additional information required
Introduction: dealing with questions about Statutory Payments
Text amendment

published amendments

Penalties - Employer refuses or repeatedly fails to make a statutory payment
Added With effect from 1 January 2016 Penalties for offences relating to all SPs were brought into line with SSP and should be calculated using the process in the example above.

published amendments

Change in Circumstances - request to change start/end date of ASPP (Historical Information)
Historical information added to title
Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
Historical Information added to page title

published amendments

Change in Circumstances - working for an employer who is not liable for Statutory Payments
Amended ASPP to read ShPP in last para

published amendments

Average Weekly Earnings (AWE): contents
New page
New page
New page in contents
New page

published amendments

Average Weekly Earnings (AWE): SP Rounding Rules
New page
Average Weekly Earnings (AWE): contents
Formatting amendment
Link to SPM 170050
added sp rounding

published amendments

Change in Circumstances - employee in legal custody
SSP In Custody

published amendments

Paying and Recovering - SMP/SAP/SPP/ShPP: sole owner of more than one business
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: concurrent employment with different employers and earnings are aggregated
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: agents
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: holding company
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: who is the employer
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: how much advance funding can an employer apply for
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: how does an employer apply for advance funding
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: advance funding
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: rounding rules
Removed SSP and ASPP
Average Weekly Earnings (AWE) - SAP/SPP: backdated pay awards
removed SMP/ShPP
Added Reg 21(7) Statutory maternity Pay (General) Regulation 1986
Removed ASPP added ShPP/SMP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: payments made on termination of employment
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: earnings covered by PAYE settlement agreement and subject to Class 1B NICs
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: part of wages paid as childcare/nursery vouchers
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: directors
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: employee not paid during set holidays
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: employee with contractual pay day paid early because of public holiday
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: no fixed pay period
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: employee paid in multiples of a week
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: calculating AWE
Removed ASPP added ShPP
Average Weekly Earnings (AWE) - SSP/SMP/SAP/ShPP/SPP: mistimed payments
/
Removed ASPP from titles.
Average Weekly Earnings (AWE) - SMP/SAP/SPP: definition of relevant period
Removed ASPP
Average Weekly Earnings (AWE) - SMP/SAP/SPP: earnings used to calculate AWE
ASPP removed
Continuous employment: overview
Noted Historical information on entries ASPP

published amendments

Statutory Adoption Pay (SAP): general information - evidence of entitlement to SAP
Removed reference to ASPP

published amendments

Average Weekly Earnings (AWE) - SMP/SAP/SPP: earnings used to calculate AWE
added title above Earnings are defined by

published amendments

Statutory Sick Pay (SSP): general information - period of incapacity for work (PIW) and waiting days (WDs)
Removed sentence re disqualification and no linked period.
Statutory Sick Pay (SSP): general information - notification of sickness
added missing word

published amendments

Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: what is ShPP/SPL
Removed references to ASPP
Statutory Paternity Pay (SPP) - general information: conditions for entitlement for birth
2015 date removed for surrogacy
Statutory Paternity Pay (SPP) - general information: what is SPP
2015 date removed and BIS to BEIS
Introduction: the role of the SPM
Removed ASPP
Introduction: responsibility of HMRC
BIS to BEIS
Introduction: dealing with questions about Statutory Payments
lower case to capital
Introduction: Statutory Payment Disputes Team (SPDT)
room number changed
Introduction: referral to ACAS/LRA
Acas to ACAS
Acas to ACAS
Introduction: contents
lower cases changed to capitals on names.
Statutory Adoption Pay (SAP): general information - evidence of entitlement to SAP
dates
Statutory Adoption Pay (SAP): general information - Statutory Adoption Leave (SAL)
Removed dates 2015.
Statutory Adoption Pay (SAP): general information - conditions for entitlement to SAP
Removed - Where a child is born on or before 4 April 2015, one of the intended parents will still be eligible to SAP but at the lower of either 90% of salary or the standard rate for the full 39 weeks.
Statutory Adoption Pay (SAP): general information - what is SAP
BIS to BEIS
Statutory Maternity Pay (SMP): general information - notification of the start of SMP
MATB1 cannot be changed
Statutory Maternity Pay (SMP): general information - maternity leave
Change of name from BIS to BEIS

published amendments

Change in circumstances - Keeping in Touch (KIT) days
Removed ASPP
Special cases - foster parents and step parents
Date amendment
Special Cases - alphabetical list
Changed room building number
Paying and Recovering - SMP/SAP/SPP/ShPP: paying after a formal decision
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: paying to a third party
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: offsetting against other payments
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: paying as a lump sum
Removed ASPP
Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: deductions
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: time and manner of payment
Removed ASPP
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: Small Employers' Relief (SER) employer for less than 12 months in the qualifying tax year
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: Small Employer’s Relief (SER) annual threshold
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: Small Employers’ Relief (SER) definition of small employer
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: recovering additional SP paid as a result of a backdated pay award
Removed ASPP
Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: Insolvent employer
Removed ASPP
Paying and Recovering- SMP/SAP/SPP/ShPP: SP paid in previous tax year
ASPP removed
Paying and Recovering - SMP/SAP/SPP/ShPP: rounding rules
x
Paying and Recovering - contents
Removed ASPP
Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: employer fails to make a Statutory Payment
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: employer fails to pay SP following advance funding
Changed RIAT to compliance team
Paying and Recovering - SMP/SAP/SPP/ShPP: how much advance funding can an employer apply for
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: how does an employer apply for advance funding
Removed ASPP
Paying and Recovering - SMP/SAP/SPP/ShPP: how employers can recover
Removed ASPP
Paying and Recovering - SSP: an overview of the Percentage Threshold Scheme (PTS) Historical Information
changed to past tense
Paying and Recovering - SSP: historical information
x
removed final date to reclaim
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: revoking notice to end SMP, SAP or MA
replaced missing word
Statutory Shared Parental Pay and Leave (ShPP/SPL) - general information: what is ShPP/SPL
remove- on or
Statutory Adoption Pay (SAP): general information - Adoption Pay Period (APP)
x
Statutory Adoption Pay (SAP): general information - conditions for entitlement to SAP
Removed from 2015

published amendments

Statutory Maternity Pay (SMP): general information - notification of the start of SMP
should changed to must

published amendments

Change in Circumstances - paying ASPP following a change of mind in the event of the death of the mother/adopter
Removed ASPP
Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
Removed all reference to ASPP
Change in Circumstances - request to change start/end date of ASPP (Historical Information)
Removed all reference to ASPP
Change in Circumstances - employee dies
Removed all reference to ASPP
Change in circumstances - child does not start or stops living with the adopter
Removed all reference to ASPP
Change in Circumstances - stillbirths/child dies
Removed all reference to ASPP
Change in Circumstances - employee in legal custody
Removed all reference to ASPP
Change in Circumstances - employee goes outside the UK
Removed all reference to ASPP
Change in Circumstances - contractual liabilities when employment has ended
Removed all reference to ASPP
Change in Circumstances - working on a self-employed basis during the MP/AP/ShPP period
Removed all reference to ASPP
Change in Circumstances - working for an employer who is not liable for Statutory Payments
Removed all reference to ASPP
Change in Circumstances - working for the liable employer during the maternity/adoption/paternity pay period
Removed all reference to ASPP

2017

published amendments

Continuous employment: working abroad
removed references to ASPP
Continuous employment: overview
Removed references to ASPP

published amendments

Information Powers - request for information
room number updated
Information Powers - the legislation
ASPP removed
ASPP removed
Penalties - Board Orders: authorising an officer in HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal
Room number updated
Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: directors
ASPP removed
Miscellaneous: Statutory Payment rates
ASPP removed
ASPP removed
Record Keeping - SMP/SAP/SPP/ShPP: late recovery of Statutory Payments or NIC compensation
ASPP removed
Record Keeping - SMP/SAP/SPP/ShPP: payslip booklet and form P32
ASPP removed
Record Keeping - SMP/SAP/SPP/ShPP: form P35 end of year declaration and certificate
ASPP removed
Record Keeping - SMP/SAP/SPP/ShPP: form P14 end of year summary
ASPP removed
Record Keeping - SMP/SAP/SPP: form P11 deductions working sheet
ASPP removed
Record Keeping - SMP/SAP/SPP/ShPP: employer's record sheet
added ShPP
ASPP removed
Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
Historical Information added to page title
Historical Information added to page title
Glossary
ASPP removed
Continuous employment: trade disputes
ASPP removed
Information Powers - Human Rights
Updated location of SP team.
Information Powers - information or documents are unavailable
ASPP removed
Information Powers - who can be issued with a Formal Information Notice
ASPP removed
Penalties - employer fraudulently or negligently obtains incorrect statutory payment funding
ASPP removed
Penalties - employer fraudulently or negligently makes an incorrect statement or declaration to establish entitlement to a Statutory Payment
ASPP removed
Penalties - employer fraudulently or negligently provides incorrect statutory payment information to their employee(s)
ASPP removed
Penalties - employer fraudulently or negligently produces incorrect statutory payment records
ASPP removed
Penalties - fraudulent or negligent provision of incorrect information or documents in response to a formal information notice
ASPP removed
Penalties - employer fraudulently or negligently makes an incorrect statutory payment
ASPP removed
Penalties - employer failure to give required statutory payment information to their employees
ASPP removed
Penalties - information required by employees
ASPP removed
Penalties - employer failure to keep statutory payment records
ASPP removed
ASPP removed
Penalties - employer fails to include statutory payment information on their end of year return(s)
ASPP removed
Penalties - Employer refuses or repeatedly fails to make a statutory payment
Removed reference to ASPP
Additional Statutory Paternity Pay (ASPP) - general information: (Historical Information) contents
SPm150100, SPM150200, SPM150300, SPM150400, SPM150500,SPM150600,SPM150700 - All pages archived.

published amendments

Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: deductions
Added SSP

published amendments

Change in Circumstances - working for an employer who is not liable for Statutory Payments
Added information about not non liable employers
Changed start of employment to end of employment.

published amendments

Introduction: Statutory Payment Disputes Team (SPDT)
Change of address

published amendments

Penalties - Employer refuses or repeatedly fails to make a statutory payment
Removed ASPP

published amendments

Miscellaneous: general policy on enforcement
room no.

published amendments

Miscellaneous: Transfer of Undertakings (Protection of Employment) (TUPE)
changed address
Miscellaneous: compromise agreements
Removed ASPP
added space between words
Paying and Recovering - SMP/SAP/SPP/ShPP: employer fails to pay SP following advance funding
altered link

published amendments

Paying and Recovering - SMP/SAP/SPP/ShPP: Small Employer’s Relief (SER) annual threshold
dates
Paying and Recovering - SMP/SAP/SPP/ShPP: recovering additional SP paid as a result of a backdated pay award
updated dates

published amendments

Change in Circumstances - employee dies
Inserted regs for ShPP

published amendments

Special cases - agency/short/zero hours contract/part-time workers
added zero hours contracts
Special Cases - alphabetical list
added zero hours to title

published amendments

Miscellaneous: Statutory Payment rates
input SP rates.

published amendments

Change in Circumstances - working for an employer who is not liable for Statutory Payments
added info on employed after qw

published amendments

Change in Circumstances - working for an employer who is not liable for Statutory Payments
Clarified SMP non liable employer

published amendments

Paying and Recovering - SSP/SMP/SAP/SPP/ShPP: deductions
Amendment to remove SSP from deductions that cannot be made

published amendments

Statutory Paternity Pay (SPP) - general information: notification and time limits for the start of SPP
added notice on heading above 2nd bullet point and removed which
Statutory Paternity Pay (SPP) - general information: Paternity Pay Period (PPP)
Changed S of SPP to P

published amendments

Average Weekly Earnings (AWE) - SMP/SAP/SPP: definition of relevant period
corrected in week baby is born to to preceding the week the baby is born.

published amendments

Statutory Sick Pay (SSP): general information - period of incapacity for work (PIW) and waiting days (WDs)
Added note SSP not paid on day's employee is not expected to work.

published amendments

Special cases - employee’s with more than one job
Took out repeated wording - still working for employer B

published amendments

Average Weekly Earnings (AWE) - SMP/SAP/ShPP/SPP: directors
evidence requirements SMP Directors

published amendments

Statutory Sick Pay (SSP): general information - employee not entitled to SSP
Input non entitlement rule if ESA in previous 12 weeks

published amendments

Introduction: dealing with questions about Statutory Payments
changed SSP to SP in general text.

published amendments

Change in Circumstances - working for an employer who is not liable for Statutory Payments
Altered section working for 2 employers as not correct and unclear.