Statutory Sick Pay - Payroll Information in Leamington Spa from Michael Harwood & Co
Statutory Sick Pay (SSP) is paid by employers to qualifying employees unable to work due to illness. In practice, most employees qualify for SSP, including part-time, casual and temporary workers.
Employers are required operate a Statutory Sick Pay scheme - and through this they can determine whether SSP is payable, work out the payment, pay the SSP to the employee, and keep records of any payments made.
Those employers whose occupational sick pay amounts equal to at least as much as SSP, or who pay their workers normally when they're off sick, can opt out of the full SSP scheme.
SSP payments are made in the same way, and at the same time, as normal payments of wages or salary. Deductions for PAYE, NICs, student loan repayments, attachment of earnings orders and pension contributions must be made in the normal way.
In order to qualify for SSP, individuals must:
- Work as your employee, and have undertaken some work before going off sick
- Be ill for four or more consecutive days (which can include weekends or days not normally worked) - this is known as a period of incapacity for work (PIW)
- Earn at least as much as the Lower Earnings Limit (LEL) for national insurance contributions
- Notify you about their sickness within 7 days, or in accordance with your stated time limits
- Supply evidence of their incapacity if you require it
- Not exceed the maximum amount of SSP for the relevant period of incapacity
- Receive SSP only for days that they would normally work
Employers are required to include information about the firm's sickness policy in a written statement of employment, and also to provide a copy of the statement to employees.
We can provide you with the latest SSP rates. Michael Harwood & Co can help with all your payroll needs in Leamington Spa - please contact us today for further advice.