It is the season of coughs and colds but are you up to date on the latest regulations regarding sick pay?
To qualify for Statutory Sick Pay (SSP) the employee needs to be off sick for 4 consecutive days or more. These days are calendar days, meaning that even if the employee is not contracted to work over the weekend, these two days are still counted to qualify. “Waiting days” are unpaid, SSP begins from day 4. As an Employer you can calculate your employee’s SSP by using this online calculator.
Employees are entitled to claim SSP for a total of 28 weeks per year, at the employer’s cost. This cost is no longer recoverable against PAYE/NICs payments as in previous tax years.
Employees that qualify for SSP will receive a minimum of £92.05 per week. They may not receive less than this but the employer is able to pay more.
To qualify the employee must earn at least £116 (pre-tax) per week and notify the employer of their sickness within 7 days or the contracted notice period stipulated by the employer.
The employee is required to submit a Fit Note (Sick Note) from their Doctor if they miss 7 or more days of work.
If the employee isn’t eligible for SSP or SSP has ended they may be entitled to Employment and Support Allowance (ESA).
Whether your an employer or employee if you would like more information regarding SSP or ESA, please visit the HMRC website, or alternatively