SPM10125 - Statutory Sick Pay (SSP) - General Information

Responsibility for SSP

Under the provisions of the TofF 1999, ToFO(NI) HMRC is responsible for:

• dealing with all SSP questions and disputes, including making decisions and handling appeals (section 8 of the TofF 1999, article 7 of ToFO(NI))
• seeking medical advice
• appointing someone for SSP purposes to act on behalf of a person who cannot act for themselves
• payment of SSP where the employer defaults or is insolvent
• ensuring that employers comply with the provisions of the payment and recovery schemes

The right of appeal against an HMRC Section 8 decision on liability to pay SSP and about entitlement to recover SSP is with First-tier Tribunal. For more see ARTG1030

Policy for SSP remains with DWP but issues on the administration of the scheme and compliance is with HMRC.