Background to the Act Aligning the compliance regime for SSP and SMP with that which applies to tax and the other statutory payments Effect of the measure
47.Section 9 (Great Britain) and section 10 (Northern Ireland) provide that, as is the case with statutory paternity pay and statutory adoption pay, employers’ failures to meet their obligations under the SSP and SMP schemes are subject to civil penalties which reflect those applicable under the TMA 1970.