DANSP19600 - Decision types: Statutory payments decisions: Recovery of Statutory Payments 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 paternity pay (SPP) , statutory adoption pay (SAP), Statutory Shared Parental Pay (ShPP), Statutory Parental Bereavement Pay (SPBP) and/or
  • claim National Insurance contributions (NIC) compensation

are made under section 8(1)(ga) of the Transfer Act and article 7(1)(ga) of the Transfer Order.

The legislation about recovery and NIC compensation for SPP, SAP, ShPP or SPBP is in:

  • the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (SI 2002 No 2820)
  • the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 (SR 2002 No 379)
  • Statutory Shared Parental Pay (Administration) Regulations 2014 (SI 2014 No 2929)
  • The Statutory Shared Parental Pay (Administration) Regulations (Northern Ireland) 2015 (SR 2015 No 19)
  • Statutory Parental Bereavement Pay (Administration) Regulations 2020 (SI 2020 No 246)
  • The Statutory Parental Bereavement Pay (Administration) Regulations (Northern Ireland) 2022 (SR 2022 No 169)

For guidance about recovery and NIC compensation for see SPM180000.

Such decisions are generally confined to whether employers:

  • can recover and, if they can, how much they can recover from payments to HMRC or be paid from the National Insurance Fund in respect of SPP, SAP, ShPP or SPBP paid to their employees,
  • are a small employer entitled to NIC Compensation in respect of SPP, SAP, ShPP or SPBP
  • have claimed within specified time limits.

DANSP37000 explains how to word such decisions.