Statutory Sick Pay (ssp)
the monthly PAYE remittance and is shown on the Employer Payment Summary (EPS).
Recoveries for SSP paid up until 5th April 2014 and paid after that date are made via an SP32 Form COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYR LL PROFESSIONALS https://www.gov.uk/government/publications/statutory-payments-and-national-insurance- contributions-late-claim-sp32 or on a 2013/14 EPS. The Chancellor in the 2020 Budget pledged to reimburse the 14 days SSP to employers where it has been paid out for self-isolation. This measure will only be available to employers with up to 250 employees. It was subsequently agreed that SSP paid out for Covid-19 related reasons would be recoverable by the same employers. Statutory Sick Pay Forms SC2 Self-certification form optionally for use by employees SSP1 notification of exclusion from SSP. A form SSP1 (amended 27th October 2008 see above) must be completed by an employer and given to an employee who is sick and is either not entitled to Statutory Sick Pay, or entitlement to SSP has ended Withdrawn from 27th October 2008, previously Issued on request to employees who had received SSP in the eight weeks prior to terminating their employment. In earlier years the issue of this form was mandatory. SSP1(L)
A form available for small employers to assist in the recording and operation of SSP Supplied to people who have recently claimed Employment and Support Allowance (ESA)
SSP2
Linking letters ESA220A, ESA220B, and ESA220C
No pri ting, copying or reproduction permitted.
Penalties For refusal or repeated failure to: •
pay SSP to an employee who has entitlement produce or keep required SSP records.
•
A fine not exceeding £3000 will be levied in respect of each offence. For failure to produce records, documents or to provide information the maximum penalty is £300. For fraud or negligence in respect of incorrect statements, records, documents and payments of SSP a further fine of up to £40 per day may be applied for continuance of the failure. In addition, using false documents to recover SSP under the PTS (see below), a fine not exceeding £5000 or a term of imprisonment not exceeding three months, or both.
Percentage Threshold Scheme (PTS) From 6th April 1995 – 5th April 2014 compensation was available to all employers where the
323
Made with FlippingBook - Online magazine maker