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Official guidance
Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP36000 · Notices of decision: Wording of statutory payments decisions

  • DANSP36100 · Entitlement decisions
  • DANSP36200 · Period covered by entitlement to statutory sick pay decisions
  • DANSP36300 · Period covered by entitlement to statutory maternity pay decisions
  • DANSP36400 · Period covered by entitlement to ordinary statutory paternity pay decisions
  • DANSP36500 · Period covered by entitlement to statutory adoption pay decisions
  • DANSP36550 · Period covered by entitlement to additional statutory paternity pay decisions
  • DANSP36600 · Persons named in entitlement to statutory payments decisions
  • DANSP36700 · Amounts to include in entitlement to statutory payments decisions
  • DANSP36900 · Liability to pay
  • DANSP37000 · Introduction to recovery of statutory payments and NIC compensation decisions
  • DANSP37100 · Examples of recovery of statutory payments and NIC compensation decisions
  • DANSP37200 · Period covered by recovery of statutory payments and NIC compensation decisions
  • DANSP37300 · Persons to name in recovery of statutory payments and NIC compensation decisions
  • DANSP37400 · Amounts to include in recovery of statutory payments and NIC compensation decisions
  1. Notices of decision: Wording of statutory payments decisions: Contents
  2. Notices of decision: Wording of statutory payments decisions: Persons named in entitlement to statutory payments decisions

DANSP36600 | Notices of decision: Wording of statutory payments decisions: Persons named in entitlement to statutory payments decisions

From HM Revenue & Customs · Decisions and appeals for National Insurance Contributions and Statutory Payments

DANSP36100 explains the general principles to apply when wording decisions about entitlement for Statutory Payments.

When wording entitlement decisions you should include the employee’s name. Send the DAA1(A) to the employee.

DANSP36100 also explains that where a decision shows that an employee is entitled to Statutory Payments that they are often combined with a decision about liability. In such cases the liability decision will show the person who is liable to pay, usually the employer. The DAA1(A) should still be addressed to the employee. Send the DAA1(B) to the person liable to pay the statutory payments.

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