DANSP37400 - Notices of decision: Wording of statutory payments decisions: Amounts to include in recovery of statutory payments and NIC compensation decisions

DANSP37100 provides examples of the wording of decisions about recovery and National Insurance contributions (NIC) compensation.

If the person liable to pay Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay, Statutory Shared Parental Pay or Statutory Parental Bereavement pay is not entitled to small employer’s relief (SER) they can only claim 92 per cent of the amounts paid to employees. So, when issuing decisions about the amounts that can be recovered, where the person liable to pay is not entitled to SER, only show 92 per cent of the statutory payment.