CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 4: STATUTORY PAYMENTS

The lower of £80,541 and 52 times the claimant’s weekly pay The lower of £83,862 and 52 times the claimant’s weekly pay The lower of £86,444 and 52 times the claimant’s weekly pay The lower of £88,519 and 52 times the claimant’s weekly pay

06/04/2017

27.00

14,670

489

489

06/04/2018 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 28.00 15,240 508 508 06/04/2019 29.00 15,750 525 525 06/04/2020 30.00 16,140 538 538 06/04/2021 30.00 16,320 The lower of £89,493 and 52 times the claimant’s weekly pay 544 544

*uplifted as a one off increase from 1st October 2009 and unchanged in February 2010

STATUTORY SICK PAY (SSP) Introduced in 1983 when the administration and payment of State Sickness Benefit was transferred from the then Department of Health and Social Security to employers. In the process payment moved from a means-tested benefit to a flat rate allowance. Initially paid for a maximum period of eight weeks, it was extended to 28 weeks from 6th April 1986. Statutory Sick Pay is a minimum sick pay entitlement for all employees whose earnings attract, or would attract, Class 1 National Insurance Contributions. Note: for a full summary of the 2020/21 Covid-19 related extensions please go to PART 1 , Covid-19. Qualification To qualify for SSP an employee must: • be incapable of work for a period of at least four or more consecutive calendar days. Such a No pri ting, copying or reproduction permitted.

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