SPM10160 - Statutory Sick Pay (SSP) - General Information: Responsibility of HMRC

The main responsibility of HMRC is to ensure that employees are paid their SSP entitlement, by helping employers operate the scheme correctly. It is important that this education and advisory role is maintained. Enquiries from employers seeking advice on operating the SSP scheme should be referred to the Advice Team.

Defaulting Employer

If an employer fails or refuses to pay an employee their SSP entitlement they are in default. Under these circumstances, liability to pay the SSP transfers to HMRC. See SPM70000.

Penalties may be appropriate, for example for failure to keep or produce records for inspection. See SPM90000.

Arrears of NICs caused by incorrect recovery of SSP

Because of the reduction in the number of employers who are entitled to recover SSP from PAYE and NICs deductions, the amount of NICs arrears caused by incorrect recovery of SSP is greatly reduced. However, it is still HMRC policy to seek recovery of all arrears of NICs which have accrued because of mistakes in operating the SSP and PTS schemes.