As an employer, it is crucial to understand the rules and regulations regarding Statutory Sick Pay (SSP) to ensure that you are compliant with the law and supporting your employees during times of illness SSP is a payment made by employers to employees who are unable to work due to sickness In this guide, we will provide you with everything you need to know about SSP as an employer.
Eligibility for SSP
To be eligible for SSP, an employee must have been off work due to illness for at least four consecutive days, including non-working days They must also earn at least £120 a week and provide their employer with the appropriate notification and evidence required to support their claim The current rate of SSP is £95.85 per week, which is paid for up to 28 weeks.
SSP Payments
As an employer, it is your responsibility to calculate and pay SSP to qualifying employees You must pay SSP in the same way and at the same time as you would pay their normal wages, deducting tax and National Insurance contributions as required If an employee is eligible for SSP but they do not qualify for full payment, you must still pay them any amount they are entitled to.
SSP Record-Keeping
It is essential to keep accurate records of SSP payments made to employees, including the dates they were off sick, the reason for their absence, and the amount of SSP paid These records should be kept for at least three years and made available to HM Revenue & Customs (HMRC) if requested Failure to keep accurate records could result in penalties or fines.
SSP Reporting
Employers must report all SSP payments made to employees on their payroll This information should be included in the Full Payment Submission (FPS) sent to HMRC when you run your payroll ssp guide for employers. In cases where you are a small employer and are exempt from reporting in real-time, you must still report SSP payments at the end of the year on your Employer Payment Summary (EPS).
SSP and Company Sick Pay
Some employers may offer a company sick pay scheme in addition to SSP If this is the case, you must ensure that your company sick pay policy aligns with the requirements of SSP Employees who receive company sick pay must still be paid SSP when they meet the eligibility criteria, and the two payments should not overlap or exceed the maximum statutory limit.
SSP and Returning to Work
Employees must provide their employer with a fit note (formerly known as a sick note) from a doctor if they are off work due to illness for more than seven days The fit note will provide details of when the employee is expected to return to work and any adjustments that may be required to support their return As an employer, you must consider any recommendations made in the fit note and make reasonable adjustments if necessary.
Managing Long-Term Illness
If an employee is unable to return to work due to long-term illness, you must follow the correct procedures for managing their absence This may include arranging meetings to discuss their health and employment status, considering alternative roles or adjustments to support their return, or exploring options for ending their employment, such as ill-health retirement or dismissal on medical grounds.
SSP and COVID-19
During the COVID-19 pandemic, the rules around SSP have been temporarily adjusted to support employees who are unable to work due to illness or self-isolation If an employee is off work due to COVID-19, they may be entitled to SSP from the first day of their absence, rather than the fourth day as usual Employers should stay informed of any updates to SSP regulations related to COVID-19 and communicate these changes to their employees.
In conclusion, understanding and implementing the rules and regulations regarding SSP is essential for employers to support their employees during times of sickness By following the guidelines outlined in this SSP guide, you can ensure that you are compliant with the law and providing the necessary support to your employees when they need it most.