DANSP37000 - Notices of decision: Wording of statutory payments decisions: Introduction to recovery of statutory payments and NIC compensation decisions

Some of the persons liable to pay statutory payments (SP바카라 사이트™s) are entitled to recover some or all of the SP바카라 사이트™s they pay to their employees. They can recover SP바카라 사이트™s from payments they make to HMRC for their National Insurance contributions (NIC) and PAYE income tax, Student Loan repayments or Construction Industry Scheme deductions (see SPM180600).

For all SP바카라 사이트™s (excluding Statutory Sick Pay (SSP)) employers can generally recover 92% of the payments they make to their employees. Small employees can recover 100% plus an additional compensation payment. Also, in certain circumstances, those persons liable to pay SP바카라 사이트™s can claim NIC compensation on those payments.

Decisions to be made about recovery and NIC compensation claims in respect of all statutory payments (excluding SSP) are provided by:

  • Section 8(1)(g)/(ga) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or
  • Article 7(1)(g)/(ga) of the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland Order 1999)

Contact IPD (Statutory Payments Technical Team) if you need to issue such a decision.

If an employer who has paid SP바카라 사이트™s has recovered too much they will have underpaid National Insurance contributions (NIC). In such cases where the employer will not accept that they have recovered too much, add a decision about liability to pay NIC, see example 3 in DANSP37100.

For examples of decisions see DANSP37100.