SPM230400 - Penalties - Employer refuses or repeatedly fails to make a statutory payment
SMP and SSP
Where an employer refuses or repeatedly fails to pay SSP or SMP in accordance with regulations under Section 5 of SSAA1992 or Section 5 of SSA(NI)A1992 they are liable to a penalty.
The legislation that allows HMRC to penalise employers who refuse or repeatedly fail to pay SSP or SMP to their employees 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, ShPP and SPBP
Where an employer refuses or repeatedly fails to pay SPP/SAP/ShPP/SPBP in accordance with regulations under Section 8 of EA2002 or Article 9 of E(NI)O2002 they are liable to a penalty.
The legislation that allows HMRC to penalise employers who refuse or repeatedly fail to pay SPP/SAP/ShPP/SPBP to their employees is:
- Section 11(6) of the Employment Act 2002 (EA2002)
- Article 12(6) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002).
If someone questions the legality of this penalty contact Individuals Policy, Customer Stategy and Tax Design, Statutory Payments (Technical) Team, Benton Park View, Newcastle upon Tyne for advice.
The penalty for refusing or repeatedly failing to pay a statutory payment is a maximum of £3,000, which is determined by an authorised officer.
The penalty charged will depend on the outstanding statutory payment, the number of employees involved and any previous statutory payment offences.
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