Statutory Sick Pay (SSP) kicks in when an employee is sick, injured or otherwise unavailable for work for 4 or more days in a row (including weekends and any other non-work days).
If the illness exceeds 3 days in length it is called a period of incapacity for work. If the employee qualifies for Statutory Sick Pay (i.e. pay over the Lower Earnings Limit for National Insurance Contributions) then SSP applies.
The first three working days of illness are called waiting days and no Statutory Sick Pay is due. SSP then starts on the fourth working day.
SSP is a weekly payment, divide the weekly amount by the number of days the employee usually works in a week and that fraction is paid per day of absence from work after the waiting days.
An employer may be able to reclaim this SSP paid. To work this out, add up all the SSP paid in a PAYE month (from 6th of one month to the 5th of the next) and reclaim the excess over 13% of the National Insurance Contributions paid in that same month for all employees including the employers contributions.
If you think an employee is "swinging the lead" then there are control periods in the employer's guide book E13 and if the employee is off work longer than these control periods you are justified in questioning the illness. If you wish to stop paying SSP then contact the employer's helpline (0845 714 3143). They have access to an independent medical assessment service to determine whether SSP should continue to be paid.
All of the above, and more is available from the employers' CD-ROM.
For more information contact Will Johnson on 07967 522374.
