Employer Handbook for Statutory Sick Pay

Incapacity and deemed incapacity

General

The following paragraphs explain the majority of circumstances in which such absences count, or do not count, as incapacity for work.

Part of a day’s sickness

An employee is deemed to have been incapable of work for the whole day if they arrive for work but do no work before they go sick. But if an employee has done even a minute’s work, that day cannot be treated as a day of incapacity for SSP purposes.

Shift workers

Work done in any shift that extends over midnight is always treated as done on the first of the two days,regardless of how many hours are worked before an dafter midnight. So, if your employee becomes incapable of work after the end of the shift, the second day, that day is deemed to be a day of incapacity even though part of their shift was worked that day. For example, an employee works a shift starting at 6.00pm on Friday and finishing at 6.00am on Saturday. If they then become sick on the Saturday that day will count as a day of incapacity for SSP even though they worked part of their shift that day.

Precautionary or convalescent reasons

Even though a person is not incapable of work they maybe deemed to be incapable for SSP purposes if a registered medical practitioner states they should not work for precautionary reasons or should convalesce because they suffer from a disease or disablement and are being cared for by a doctor for that condition. Incapacity is deemed to continue as long as the doctor states that the employee should refrain from work for a precautionary reason.

Infectious or contagious diseases

An employee is deemed to be incapable of work for SSP purposes if they:

• are a carrier of, or
• have been in contact with an infectious or contagious disease of a kind specified in Regulation 2(3) of the Statutory Sick Pay (General) Regulations 1982 and has been issued with a statement from the appropriate medical officer advising them not to go to work.

Pandemics outbreaks

In the event of a pandemic alert being declared by the Government you will be informed of any changes to be made to the operation of the SSP Scheme during the period of the alert via HMRC’s web pages and the Employer Helpline and more general information would be provided via DWP’s Directgov, Businesslink and the Department of Health’s web pages, television and radio. Any changes announced would only be for the duration of the alert and information on when normal operation of the scheme should recommence would be provided through the same channels.

Bereavement

Bereavement is not an incapacity, however the relationship between your employee and the deceased, such as a parent or partner, may mean that your employee may well be ill. For example, they may be suffering from shock due to the nature of death or depression/anxiety through loss. If you get a medical certificate with bereavement as the reason for not working, taking into account the employee’s circumstance,you will need to decide whether to accept this as the reason for incapacity or not. SSP will only be payable if you decide that the reasons for incapacity are acceptable.

There is an example letter you may wish to use to advise your employee that you consider they are not entitled to SSP for this reason.

Supported or permitted work for occupational or medical reasons

If an employee returns to work for you, for example, on apart-time basis for medical or occupational reasons, the days they work for you cannot be treated as days of incapacity for SSP purposes.

For information about the rules concerning supported or permitted work go to www.direct.gov.uk or contact your local Jobcentre Plus Benefit Delivery Centre. In Northern ireland Jobs and Benefits Office.

Linking with Social Security benefits

Some employees are entitled to return to benefits for up to 104 weeks after starting or resuming work for an employer.

You should check with all new or returning employees to see if they have a linking letter (ESA220 or similar) or check with the Jobcentre Plus or in Northern Ireland the jobs and Benefits Office to see if there is any IB/ESA entitlement. This is because benefit recipients may be able to return to Social Security benefit payments during the first 104 weeks of starting or returning to work and therefore are not entitled to SSP.

If you have paid SSP to a person who is entitled to reclaim benefit, SSP will have been wrongly paid. Jobcentre Plus will advise you if this happens. You may recover payment of SSP made to an employee who has continued entitlement to IB/ESA as overpaid wages. You must make good any erroneous recovery made under the Percentage Threshold Scheme (PTS), in the same way as you would correct any other incorrect payment or recovery of SSP.

Each linking letter bears a date and the instruction that if the employee is sick again before this date, there is no entitlement to SSP. This is because of a ‘link’ with benefit.So you must fill in form SSP1 to show why you cannot pay SSP, and send or give it to your employee.

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