SPM00110 - Statutory Payments Manual (SPM) - Introduction: The Role of the SPM

The SPM sets out the technical instructions for administering the statutory payments schemes which are:

• Statutory Sick Pay (SSP)
• Statutory Maternity Pay (SMP)
• Ordinary Statutory Paternity Pay (OSPP)
• Additional Statutory Paternity Pay (ASPP)
• Statutory Adoption Pay (SAP)

HM Revenue and Customs (HMRC) is responsible for ensuring that employers:

• pay their employees the statutory payments to which they are entitled, and
• recover the correct amount.

This includes:

• educating employers about:

• • the schemes
  • their responsibilities as the liable employer
  • their employees' rights, and
  • the amount of the statutory payments that can be recovered

• arranging for advice to employers on specific technical questions and medical issues relating to the statutory payment
• giving opinions or formal decisions on liability to pay statutory payments when there is a dispute between employees and employers
• giving a decision on entitlement if requested to do so by DWP, and
• enforcing compliance with legislation, charging penalties as appropriate.

Matters concerning policy on these statutory payments are the responsibility of The Department for Work and Pensions (DWP) for SSP or SMP and The Department for Business Innovation and Skills (BIS) for OSPP, ASPP or SAP.