SICK PAY
Employees off sick for at least 4 consecutive days can claim statutory sick pay (SSP). SSP is only payable for qualifying days, ie days on which employees are required to work. Nothing is payable for the first 3 days (waiting days). Sickness can be self-certificated on form SC2 but after 7 days medical certificates should be provided.SSP1 must be sent to employees off sick for 4 or more days that are not entitles, or cease to be entitled, to SSP so they can claim Incapacity Benefits.
Calculation is based on weekly rate divided by the number of qualifying days. Weeks begin on Sunday and each week commencing Sunday that the employee is sick is a separate pay period.
SSP is treated like pay, so you must deduct PAYE, tax and NICs. SSP is currently £ 70.50 per week except to employees under 16 or over 65, employees on fixed-term contracts of three months or less and those paid less than £ 84 per week before deduction of income tax and NICs. Employees receiving paternity or adoption pay cannot also claim SSP. SSP lease to be payable after 28 weeks or the employee becomes entitled to Maternity pay or allowance.
You can demand a full medical report, but employees must be informed that they have a right to approve or amend the report or, having seen it, to refuse to supply it, unless it refers to a third party. The doctor is entitled to refuse to make amendments or to permit disclosure on the ground that it would prejudice the employee's health.
|




























