Statutory Sick Pay - Payroll Information from Allum Book-keeping Services

Statutory Sick pay (SSP) is payable by employers to qualifying employees who are unable to work as a result of illness. In practice, most employees are eligible for SSP, including part-time, casual and temporary workers.

Employers are required to 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 maintain records of the payments made.

Those employers whose pay their workers normally while they're off sick, or whoses occupational sick pay amounts to at least as much as SSP, can opt out of the full SSP scheme.

SSP payments are made in the same way, as normal payments of wages or  salary, and at the same time. Any Deductions for pension contributions, student loan repayments, PAYE, NICs, and attachment of earnings orders 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 consecuctive days (which  can include weekends or days not normally worked) - this is know as a period of incapacity for work (PIW)
• Earn at least as much as the Lower Earnings Limit (LEL) for national insurance contributions
• Supply evidence of their incapacity if you require it
• Not exceed the maximum amount of SSP for the relevant period of incapacity
• Notify you about their sickness within 7 days, or in accordance with your stated time limits
• Receive SSP only for days that they would normally work (not paid for first 3 days)

Employers are required to include information about the firm's sickness policy in a written statement of employment and must also provide a copy of the statement to their employees.

In certain circumstances, employers will able to recover some of the SSP paid from HM Revenue & Customs.

We can inform you of the latest SSP rates. Allum Book-keeping Services can provide assistance with your payroll needs, enabling you to save time concentrate on running your business - please contact us today for further advice.

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