Commentary

(11) The SSP penalty regime

Division BI Pay
| Commentary

(11) The SSP penalty regime

| Commentary

(11)     The SSP penalty regime

Under the Social Security Administration Act 1992 s 113A and s 113B (as amended by the National Insurance Contributions and Statutory Payments Act 2004 and the Coronavirus Act 2020 s 39(3)) there is a regime of civil penalties for employers who fail to meet their obligations under the SSP scheme. A maximum fine of £3,000 can be levied where the employer:

  1.  

    (i)     refuses, repeatedly refuses or fails to pay SSP;

  2.  

    (ii)     pays an incorrect amount of SSP due to

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