Employers have a responsibility to support their employees during times of sickness or injury One way in which they can do this is by providing Statutory Sick Pay (SSP) SSP is a payment made by employers to employees who are unable to work due to illness or injury Understanding how SSP works and when it applies is crucial for all employers This comprehensive guide will provide employers with all the information they need to navigate the world of SSP effectively.
What is Statutory Sick Pay (SSP)?
Statutory Sick Pay (SSP) is a payment made by employers to employees who are unable to work due to illness or injury It is a legal requirement in the UK for employers to provide SSP to employees who meet certain criteria Employees are entitled to SSP if they are off work due to illness for at least four days in a row (including non-working days) The current rate of SSP is £96.35 per week and it is paid for a maximum of 28 weeks.
Who is eligible for SSP?
To be eligible for SSP, employees must meet certain criteria They must be classified as an employee and have been off work due to illness for at least four days in a row They must also earn at least £120 per week before tax Employees must also inform their employer that they are unable to work due to illness or injury and provide evidence of their sickness, such as a doctor’s note.
How do employers calculate SSP?
Employers must calculate SSP based on the employee’s average earnings For employees who have fixed hours and pay, calculating SSP is relatively straightforward Employers should pay an employee their usual weekly wage, minus any deductions, when they are off work due to illness ssp guide for employers. For employees with variable pay, employers should use the employee’s average weekly pay over the previous eight weeks to calculate SSP.
When does SSP start and end?
SSP starts on the fourth consecutive day that an employee is unable to work due to illness Employers cannot pay SSP for the first three days that an employee is off work, known as waiting days SSP ends when the employee either returns to work, reaches the maximum payment period of 28 weeks, or is no longer eligible for SSP If an employee’s SSP comes to an end and they are still unable to work, they may be eligible for other forms of sickness benefits.
How can employers claim back SSP?
Employers can claim back the cost of SSP from HM Revenue and Customs (HMRC) To do this, employers must keep records of each employee’s sickness absence, including the dates that they were off work and the amount of SSP paid Employers can then claim back the cost of SSP by deducting the amount from their monthly PAYE bill or by applying for a refund from HMRC Employers must keep accurate and up-to-date records to ensure that they can claim back SSP correctly.
What are the penalties for not providing SSP?
Employers have a legal obligation to provide SSP to eligible employees Failure to do so can result in penalties from HMRC Employers who do not pay SSP when required can be fined and prosecuted It is important for employers to understand their obligations regarding SSP and to ensure that they comply with the law at all times.
Supporting employees during times of sickness or injury is essential for all employers Providing Statutory Sick Pay (SSP) is a key way in which employers can support their employees when they are unable to work By understanding how SSP works, when it applies, and how to calculate and claim back SSP, employers can ensure that they support their employees effectively and comply with the law.