SMP and SSP

Where an employer fraudulently or negligently receives an incorrect payment in pursuance of regulations under Section 167 of the Social Security Contributions and Benefits Act 1992 or under Section 163 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 they are liable to a penalty.

The legislation that allows HMRC to penalise an employer who fraudulently or negligently obtains incorrect SMP funding is:

Section 9 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)

Section 10 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)

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