SPM30910 - Statutory Adoption Pay (SAP) - Employee not entitled to SAP

Employee challenges employer's decision

If the employee does not agree with their employer's decision not to pay SAP they are entitled to ask HMRC to review their case and, if necessary, issue a formal decision. For details of the disputes and decisions procedures, see Decisions and Appeals for National Insurance and Statutory Payments.

Section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999

Article 7 of the Social Security Contributions (Transfer of Functions etc.) (Northern Ireland) Order 1999