DANSP19500 - Decision types: Statutory payments decisions: Recovery of statutory sick pay and statutory maternity pay and NIC compensation decisions

Social Security (Contributions) (Transfer of Functions, etc.) Act 1999 (Transfer Act)

Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (Transfer Order)

Decisions about whether an employer can

• recover any part of the Statutory Payments they pay to employees, and/or
• claim National Insurance contributions (NIC) compensation

are made under section 8(1)(g) of the Transfer Act or Article 7(1)(g) of the Transfer Order.

Legislation about recovery and NIC compensation is in

• the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (1994/1882)
• regulation 3 of the SPP and SAP Administration Regulations 2002 (2002/2820)
• regulation 3 of Statutory Shared Parental Pay (Administration) Regulations 2014 (2014/2929)
• regulation 3 of Statutory Parental Bereavement Pay (Administration) Regulations 2020 (2020/246)

Guidance about what can be recovered starts at SPM180000.

Decisions under section 8(1)(g) of the Transfer Act or Article 7(1)(g) of the Transfer Order include decisions about whether

• a person can recover and, if they can, how much they can recover from payments to HMRC in respect of payment of SMP, SAP, SPP, ShPP or SPBP to their employees,
• a person liable to pay SMP, SAP, SPP, ShPP or SPBP is a small employer entitled to NIC Compensation in respect of SMP,
• a person liable to pay SMP, SAP, SPP, ShPP or SPBP have claimed within specified time limits.

DANSP37000 explains how to word such decisions.