Employment Law

4. Sickness

Employees 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 employee.

• SSP is payable for up to 28 weeks for any one period of sickness.
• The current payment is £75.40 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 a set level. If it is more than 13 per cent of your gross NI contributions in any month, you can reclaim the extra in full.

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

• They must earn more than the NI lower earnings limit (£90 a week).
• Part-timers and full-timers qualify, as length of service is irrelevant.

4.3 You can withhold SSP if you reasonably suspect the employee is not ill.

• You can also withhold it if the employee is on a contract for less than three months.
• An employee who has recently drawn a statutory benefit (eg incapacity or maternity benefit) may not qualify.

4.4 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 employee's written consent. A refusal may justify stopping SSP.