PART 4: STATUTORY PAYMENTS
one for the purpose of determining SSP entitlement.
The amount of information required in part C of the SSP1 was reduced from 27th October 2008 following the introduction of Employment and Support Allowance (ESA) - see section below. An employer is no longer required to either keep records of, or supply information about, the first day of sickness, qualifying days, days normally worked nor days and length of time SSP has been paid. A version of the form for use specifically for employees based in Northern Ireland can be obtained from https://www.nidirect.gov.uk/publications/statutory-sick-pay-and-employees- claim-benefit-ssp1. Earlier disqualification rules Employees who were outside the European Economic Area on the first day of a PIW starting prior to 6th April 1996 were not entitled to SSP. Employees with a contract of service for a specified period of three months or less, with separate contracts with the same employer separated by 56 days or less if added together, were disqualified prior to 1st October 2002. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Prior to the 1st October 2006 entitlement was restricted to those aged 16 or over and under 65 (as a limitation of the definition of an employed earner). However, where an employee became 65 during a PIW, entitlement to SSP continued until the end of that PIW. With the adoption of the Employment Equality (Age) Regulations 2006, age limits were removed. Agency workers and SSP Following a ruling against HMRC in the Thorn Baker case the Government amended the Fixed Term Employees (Prevention of less favourable treatment) Regulations 2002 from 27th October 2008 such that agency workers on short term contracts of less than 13 weeks now have an entitlement to SSP. Entitlement SSP is payable at a standard rate when Average Weekly Earnings in the eight weeks prior to the start of the PIW (see below) are equal to or above the Lower Earnings Limit (LEL) of £120 p.w. for 2020/21 (£118 for 2019/2020), subject to the other qualifying conditions being met. The rate of SSP normally changes each year on the 6th April, see table below for current and past rates. Notification The employee is required to notify the employer that they are sick. Notification is the starting point for entitlement. For this purpose notification in writing must be treated as made on the day posted. No printing, copying or reproduction permitted. The employer cannot insist that the employee notifies sickness: • in person • earlier than the first qualifying day in a spell of sickness • more frequently than once a week during the period of sickness • on a special form • on a medical certificate • If the employee fails to follow the notification process SSP can be denied.
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