DANSP19100 - Decision types: Statutory payments decisions: Table of decision types and legislation
Social Security (Contributions) (Transfer of Functions, etc.) Act 1999 (Transfer Act) or
Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (Transfer Order)
The table below shows which sections of the Transfer Act or articles of the Transfer Order, make provision for Statutory Payments decisions. This information is needed when preparing for appeals because the person representing HMRC at a tribunal will have to set out under which legislation such a decision is made.
Decision type |
DANSP paragraph |
Transfer Act |
Transfer Order |
Employment status |
8(1)(a) |
7(1)(a) |
|
Entitlement |
8(1)(f) |
7(1)(f) |
|
Liability to pay |
8(1)(g) |
7(1)(g) |
|
Recovery and National Insurance contributions (NIC) compensation - Statutory Sick Pay and Statutory Maternity Pay |
8(1)(g) |
7(1)(g) |
|
Recovery and NIC compensation - Statutory Paternity Pay, Statutory Adoption Pay, Statutory Shared Parental Pay, Statutory Parental Bereavement Pay and Statutory Neonatal Care Pay |
8(1)(ga) |
7(1)(ga) |