SPM231100 - Penalties - employer fraudulently or negligently makes an incorrect statutory payment
Where an employer fraudulently or negligently makes an incorrect statutory payment they are liable to a penalty.
The penalty for making an incorrect payment of:
- SSP, SMP, SAP or ShPP is a sum not exceeding £3000.
- SPP and SPBP is a sum not exceeding £300
Sections 12(3) and 12(4) of the Employment Act 2002(EA2002)
Articles 13(3) and 13(4) 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 once the incorrect payment is made. This can be an over or under-payment.
The penalty for making incorrect payments is a maximum of £3,000 for each SSP, SMP, SAP or ShPP offence and £300 for each SPP and SPBP offence.
The penalty is based on the total amount of incorrect payments made and how often the offence has been committed.
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If an employer fraudulently or negligently makes an incorrect statutory payment, a Penalty Warning Letter should be issued prior to the issue of a Penalty Determination.