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SPM230900 | Penalties - information required by employees

From HM Revenue & Customs · Statutory Payments Manual

Where an employer fails to provide statutory payment information to their employee in accordance with regulations they are liable to a penalty.

  • Regulation 15 of the Statutory Sick Pay (General) Regulations 1982 requires an employer who decides they are not liable to pay SSP to an employee to give their employee details of the decision and the reasons for it.

  • Regulation 25A of the Statutory Maternity Pay (General) Regulations 1986 requires an employer who has been given notice for SMP purposes and decides that they are not liable to pay SMP to their employee, to give their employee details of the decision and the reasons for it and return any MATB1 provided.

  • Regulation 11 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 requires an employer who has been given evidence of entitlement to SPP or SAP and who decides that they are not liable to pay SPP or SAP to their employee, to give their employee details of the decision and the reasons for it.

  • Regulation 11 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020 requires requires an employer who has been given evidence of entitlement to SPBP and who decides that they are not liable to pay SPBP to their employee, to give their employee details of the decision and the reasons for it.

  • Regulation 11 of the Statutory Neonatal Care Pay (Administration) Regulations 2025 requires requires an employer who has been given evidence of entitlement to SNCP and who decides that they are not liable to pay SNCP to their employee, to give their employee details of the decision and the reasons for it.