Due to an unprecedented number of enquiries regarding SSP, especially due to Covid-19 please read this summary of the current government guidance.
SSP is due when an employee is sick for at least 4 days in a row, this includes non-working days. If an employee has worked at all during a day, it cannot be counted as a sick day. SSP starts on the 4th qualifying day.
SSP is the minimum to be paid. It is the employer’s decision whether the first 3 qualifying days are paid or stopped from their salary and whether any other amounts are paid in addition to SSP.
The current SSP rate (as of January 2022) is £96.35 a week for up to 28 weeks.
SSP is only paid to those employees that qualify for it. The qualifying rules are that an employee’s average weekly pay for the 8 weeks preceding sick pay are equal or greater than the lower earnings limit.
SSP – Covid-19
If an employee has tested positive for Covid-19 or is self-isolating the 4 days qualifying period is abolished. If an employee qualifies for SSP this will start on the first day that they are off sick.
Calculating SSP
It is the employer’s responsibility to calculate if an employee qualifies for SSP. To do this go to https://www.gov.uk/employers-sick-pay and use the sick pay calculator. This will determine how many days SSP the employee is entitled to and you can then instruct us to include this in the payroll.
Re-claiming SSP
The current rules are that this can no longer be reclaimed but this is being reviewed and is subject to change.
Employer’s responsibilities
It is your responsibility as an employer to keep records of when an employee was off sick and how much SSP has been paid to them. These records need to be kept for at least 3 years in case of an employee dispute or HMRC payroll inspection.
Our responsibilities
As accountants we take our instruction from you and cannot advise on whether an employee qualifies for SSP. We also cannot advise on holiday entitlement as this is dependent on your employment contracts.
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