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Employment Law
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Employment Law

4. Sickness

Workers are entitled to statutory sick pay (SSP), usually after four or more days' sickness.

4.1 SSP is the minimum level of payment you must make to any qualifying worker.

  • SSP is payable for up to 28 weeks for any one period of sickness.
  • The current payment is £79.15 per week subject to income tax and employee's NI.
  • Many employers pay higher sick pay. If your company's arrangements are more generous than the statutory minimum, you can offset your payments against the SSP you would have had to pay.
  • You can get money back from HMRC if the SSP you pay exceeds is more than 13 per cent of your gross NI contributions in any month, you can reclaim the extra in full.

4.2 Most workers who are unfit to work will qualify for SSP.

  • They must earn more than the NI lower earnings limit (£97 a week).
  • Part-timers, full-timers and agency workers qualify, as length of service is irrelevant.

4.3 The 'fit note' is issued by doctors and indicates whether an individual is:

  • Not fit for work.
  • May be fit for work.

4.4 You can withhold SSP if you reasonably suspect the worker is not ill.

  • A worker who has recently drawn a statutory benefit (eg incapacity or maternity benefit) may not qualify.

4.5 If you want to stop paying SSP to someone who has been away more than four times in a year, seek an adjudication from HMRC Medical Services.

  • You need the worker's written consent. A refusal may justify stopping SSP.
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