|Employer Handbook for Statutory Sick Pay|
|Forms you may need to use|
|Flowchart - operating the SSP Scheme|
|Terms used in this guide|
|SSP daily rates tables|
|Frequently Asked Questions|
|New from 6 April 2010|
|Time limits for notification of SSP|
|Has your employee given you the right medical evidence?|
|Periods of Incapacity for Work (PIW)|
|Employer Handbook for Statutory Sick Pay|
|How to work out the relevant period|
|When does payment stop?|
|Exceptions to normal conditions for SSP|
|Are you liable to pay employer's Class 1 NICs on your employee’s earnings?|
|How to work out Average Weekly Earnings (AWE)|
|Your employee disagrees with your decision on their SSP entitlement|
|Incapacity and deemed incapacity|
|Managing sick absence|
|Other information that may be useful|
|Control periods, common illnesses and abbreviations|
|Tables for linking Periods of Incapacity for Work for SSP|
|Further help and guidance|
Some employees can't get SSP from you when they are sick. You must give them form SSP1 explaining why the yare not entitled to SSP. They may be able to claim a Social Security benefit instead.
Remember, if your employee cannot get SSP at the start of a PIW they will not be entitled to it in any later linking PIW.
They cannot get SSP if they are not sick for four or more days in a row as this does not form a PIW. Your employee cannot get SSP if, on the first day of the PIW they:
If your employee is not entitled to SSP you must give them form SSP1:
If you know your employee will still be sick when their entitlement to SSP will be exhausted, give them form SSP1 at the 23rd week of SSP to ensure that a claim to IB/ESA is made on time.
If you realise later that you have made a mistake and SSP is due, you should:
If you consider that your employee is not entitled to SSP for any reason not included on form SSP1, there is an example letter below that you may wish to use to advise your employee.
This letter can be used when you consider that your employee is not entitled to SSP because:
This letter can also be used when:
Note: only issue this letter if form SSP1 is not appropriate or does not apply.
Example letter to notify your employee that you will not be paying them SSP
Women who are entitled to Statutory Maternity Pay (SMP) or Maternity Allowance (MA) are not entitled to SSP during their Maternity Pay Period (MPP) or Maternity Allowance Period (MAP). The MPP or MAP is a period of 39 weeks during which SMP or MA is payable.
If your employee is not entitled to either SMP or MA and is not already receiving SSP, she cannot get SSP for:
If your employee is receiving SSP her entitlement will end on the earlier of:
Where a PIW doesn’t start until after the end of the disqualifying period, that is the 39 week Maternity Pay period, SSP should be considered under the normal rules for that PIW.
Where a PIW started before, or during the disqualifying period, SSP will not become payable until there has been a break of at least eight weeks after the end of that PIW, hat is, until a new, unlinked, PIW is formed. For example,if your employee phones in on the day she is due to start work after her MPP or MAP has finished, she could be entitled to SSP if she meets the other qualifying conditions. However, if your employee phoned in during the last week of her MPP or MAP and said that she would not be able to return to work because she was ill, she would be disqualified from SSP throughout that PIW.
For more information about SMP and conditions of entitlement, see E15 Employer Helpbook for Statutory Maternity Pay.
Each time your employee begins a new PIW that doesn’t link, that is, it is separated from the previous PIW by a gap of more than 56 consecutive days, your maximum liability to pay SSP is 28 weeks at the appropriate weekly rate. If SSP is stopping because your employee:
you must issue form SSP1.
If you know in advance that your employee will continue to be sick after 28 weeks SSP, you should give them form SSP1 at the 23rd week of SSP to ensure that a claim to IB/ESA is made on time.
If a sick employee leaves your employment you must stop paying SSP and give them form SSP1 without delay.
An employee who is in legal custody at any time on the first day of the PIW cannot get SSP. Entitlement will stop for an employee who is already receiving SSP if they are taken into legal custody.
Legal custody means:
Legal custody does not include helping the police voluntarily with their enquiries.
Remember linked PIWs count as one. It is the situation at the start of the first PIW with you that counts when you are deciding whether you can pay SSP.
If your employee is off work because of a trade dispute on the first day of the PIW they cannot get SSP unless:
If they go sick again, for four or more days in a row, within 56 days of their return to work after the dispute, you will need to give form SSP1 to them so they can claim IB/ESA.
If they are off sick when the trade dispute starts, they will continue to be entitled to SSP only if they take no active part in the dispute.
If your employee dies, SSP is due up to and including the day of death and stops from the day following their death.
If an employee leaves the UK while they are off work sick, for example, to go on holiday or visit relatives living abroad, you are still liable to pay SSP during their absence providing you consider their incapacity is genuine.
When an employer ceases to trade, entitlement to SSP only ends when the employee’s contract ends.
Remember an employee who is still sick when their contract ends cannot continue to get SSP after that date.You must issue form SSP1 so that the employee can contact their local Jobcentre Plus or in Northern Ireland the Jobs and Benefits Office to claim IB/ESA
If you cease to trade, you remain liable to pay any outstanding SSP payments until your employee has received their full entitlement or their entitlement ends for one of the reasons outlined elsewhere in the helpbook.
If you become insolvent within the terms of the SSP (General) Regulations 1982, as amended, and the employees’ contracts are not terminated on insolvency,any SSP due in that employment from the date of insolvency becomes the liability of HMRC. You should contact the Employer Helpline for advice.
If the employees’ contracts are terminated, entitlement to SSP ends when the contracts end. It remains the employer’s liability to pay any SSP due for the period before the date of insolvency.
An employee cannot get Statutory Paternity Pay (SPP) or Statutory Adoption Pay (SAP) for any week in which the yare entitled to be paid SSP. If an employee is sick and qualifies for SSP before the start of their SAP or SPP leave they must delay the start of their SAP or SPP until the yare well. If this is not possible within the time limits for taking their SAP or SPP, their entitlement to SAP or SPP will be reduced by each week in which they have been paid SSP. If they become sick during their SAP or SPP pay period and are entitled to be paid SSP, you cannot pay them SAP or SPP for any week in which they qualify to get any SSP.
If your employee’s QDs changed after the first day of sickness in a series of linked PIWs you will need to workout when you reach your maximum liability to SSP.
For example, your employee has five QDs, Monday to Friday for the first linked spells of sickness and you paid five weeks, and four days’ SSP. They then change to three QDs, Tuesday to Thursday and you pay four weeks, an done day’s SSP.
To work out how many weeks have been paid:
Total number of weeks paid = 10.1
So your remaining liability in that PIW is 17.9 weeks’ SSP.
Because not all the possible numbers of QDs in a week convert to exact decimal fractions, you must use these decimal fractions in all cases.
|Qualifying days in a week||Decimal fraction for one day|
To work out the number of odd days needed to makeup a fraction of a week:
There are three QDs in a week in the earlier example.
In the example you need to convert 17.9 weeks to weeks and days
One QD = 0.334
0.9 ÷ 0.334 = 2.69 rounded up to three days.
17 weeks + three days = 18 weeks.
You have a possible maximum liability of 18 weeks left.
If your employee has a series of linked PIWs with you that run for longer than three years after the first day of incapacity, your liability to pay SSP stops at the end of the third year even if you have not paid 28 weeks’ SSP.
You must issue form SSP1 to your employee without delay so they can claim IB/ESA. The ending of liability after three years applies only to a PIW that has run entirely with you. A PIW with a former employer doesn’t count towards the three years.
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