Archive Website of the UK government

Please note that this website has a UK government accesskeys system.

Archive brought to you by Cross Stitch UK

Main menu

Wednesday, 3 October 2023

Statutory Payments - if you think your employer’s decision is wrong

If you think your employer's decision about your Statutory Payment is wrong, ask them for the reason. If you still disagree you can ask Her Majesty’s Revenue and Customs (HMRC) for advice about entitlement. Find out more, including how to register your dispute with HMRC.

Asking your employer for an explanation

If you think your employer’s decision about your Statutory Payment is wrong, ask them to explain the reason for their decision.

You must ask your employer as soon as possible and they should give their reasons to you in writing. Speaking to your employer first may help to sort out any problems.

If you and your employer cannot agree

If you and your employer cannot agree about payment you can ask HMRC for advice.

HMRC provide advice about the following Statutory Payments:

  • Statutory Adoption Pay
  • Statutory Maternity Pay
  • Statutory Paternity Pay
  • Statutory Sick Pay

You can contact the HMRC employee helpline on 0845 302 1479. They will help you understand the rules for payment, taking account of your particular circumstances.

After speaking to the HMRC employee helpline, you may wish to take your case further. If you do, they will give you the telephone number of the HMRC Statutory Payments Disputes Team so that you can register your dispute.

Registering a Statutory Payments dispute with HMRC

If you decide to register a dispute, you will need to give:

  • your full name, address, date of birth and National Insurance number
  • your employer’s name, address and contact details

You will also need to explain what happened after your employer’s decision including any relevant dates and send in copies of any letters from your employer. You must register your dispute with the Disputes Team within six months of the date of your employer’s decision not to pay.

Talk to your employer first

Remember, you must talk to your employer first and try to resolve the problem between yourselves before you write to HMRC.

What can you expect from the Disputes Team

The Disputes Team will try to resolve the issue by phoning your employer. If they are unable to do so, they will write to your employer for information to help them with their decision. They may also write to you for further information.

Statutory Sick Pay

If you think that you are entitled to Statutory Sick Pay but your employer does not believe that you are sick (even if you have evidence from your doctor), you may need to go for an independent medical examination arranged through HMRC before a decision is made. The medical examination can only take place with your permission.

The Disputes Team will then issue an informal opinion based on the evidence given by you, your employer and the results of the medical examination.

What happens after HMRC make a decision

If HMRC decide that you are entitled to a Stautory Payment, your employer should pay you by your next payday. If you do not receive payment, you must tell the Disputes Team.

If either you or your employer disagree with the decision, you must give your reasons to HMRC within 30 days of the date of the decision. The case will then be transferred to a HMRC Decision Maker to consider the case and to issue a formal decision.

You and your employer have a right of appeal against this formal decision. The appeal period in law is within 30 days of the date of the decision. If either of you appeal, payment will not be made until the appeal is heard.

Further information about the appeals process can be found on the HMRC website.

Further advice and help

Some organisations can offer help and advice on Statutory Payments. These include:

  • Citizens Advice Bureau (CAB)
  • Law centre
  • Solicitors
  • Trade unions

Additional links

Simpler, Clearer, Faster

Try GOV.UK now

From 17 October, GOV.UK will be the best place to find government services and information

Access keys