If it has been established that the employee is entitled to
statutory payments from an insolvent employer for a pre insolvency
period, the employer is liable for any statutory payments due, up
until the date the company became insolvent. Inform the employer
that they are liable to make the statutory payment and a formal
decision must be issued see
SPM70305
If it has been established that the employer, liquidator or
official receiver will not make the payment continue action as
SPD17020.
A liquidator or official receiver may offer to pay some or
all of the statutory payment at a later date when it has been
established that there will be a distribution of company
assets.However, it should be explained, that following the end of
the 30-day appeal period, HMRC assume the employer’s
liability when they default following the next payday. As the
liability to pay the statutory payment then falls to HMRC, we would
not expect to receive a payment from the liquidator or official
receiver after that date, see
SPM70205.
However, should a payment be made by the liquidator or
official receiver following the transfer of liability to HMRC, it
should be accepted and paid into the NI Fund.
Reg 9A (1) (c) of the Statutory Sick Pay (General)
Amendment Regulations SI1987/894
Reg 7 of the Statutory Maternity Pay (General) Regulations
SI 1986/1960
Reg 43 of Statutory Paternity Pay and Statutory Adoption
Pay (General)Regulations SI 2002/2822
