Statutory sick pay (SSP)

Produced by Tolley in association with

Employment Tax

Guidance

Statutory sick pay has its origins in the Social Security and Housing Benefits Act 1982, Part 1. The current principal statutory provisions are the Social Security Contributions and Benefits Act 1992, ss 151–163 and SI 1982/894.

Introduction to SSP

A table of acronyms and related terms used in this note is as follows:

Acronym	Meaning
AWE	Average weekly earnings
LEL	Lower earnings limit
NIC	National insurance contributions
PIW	Period of incapacity for work
PTS	Percentage threshold scheme
QD	Qualifying days
SC2	Employee’s statement of sickness (self-certificate)
SSP	Statutory sick pay
ST	Secondary threshold
WD	Waiting days

Assessing whether an employee is entitled to SSP involves several processes. Although not necessarily complex, the interaction can be somewhat confusing at times, but these processes and interactions are explained below.

The conditions regarding assessing and paying SSP apply equally to all employees whether they are full-time, part-time, permanent, fixed-term, or casual.

The first step is to ascertain whether the employee who is on sick absence meets the qualifying conditions. This involves

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector. Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers. Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

Popular Articles

Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

Trusts and Inheritance Tax

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more

��˾��ҹ��