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POLICY HUB
earnings. Not all employees select this option, but it is available to help them financially should they need it. Is this allowable? A: Holiday pay can never be paid unless an employee is taking annual leave attributable to that leave (except when the employee is leaving). Annual leave and SML are mutually exclusive, meaning that only one can be taken at any given time. To be paid holiday pay (and thus be on annual leave) during maternity leave technically curtails that SML, and all outstanding SMP which would be payable is lost. We would recommend that you amend your processes so employees accrue the bank holiday days, to then be used when the employee ends their maternity leave.
purposes, so although this employee did go off sick after a few hours, this day was nonetheless enough to constitute a day in which the employee worked. So, I infer that self-certification is fine for the first seven calendar days for this second (albeit linked) period of incapacity. Correct deadlines for automatic re-enrolment for pensions Q: We’re currently in the process of getting ready for re-enrolment and have chosen to assess staff on 1 February 2024. Please can you advise if the ‘within six weeks’ to write to employees is before or after 1 February 2024 in this scenario? A: The relevant employees must be written to within six weeks following 1 February 2024 in this case. The following link corroborates this: https://ow.ly/ YRwa50QvraG.
How do you treat e-vouchers for tax and NI purposes?
How do you treat e-vouchers for tax and NI purposes?
When does a self-certification form suffice for covering periods of illness- related absence?
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Evidence requirements for illness- related absence Q: An employee completed a self- certification form for illness absence due to a car accident. He returned to work the following week, worked for a few hours, and then went home sick again. I understand the linked periods of incapacity for work rules. However, should we be asking for a ‘fit note’ or can he self- certify for the further seven days? It’s likely he will be off for the next week or so. A: Regulation 2(2) of the Statutory Sick Pay (Medical Evidence) Regulations 1985 (https://ow.ly/OZJ950Qvr33) stipulates that: “An employee shall not be required… to provide medical information in respect of the first 7 days in any spell of incapacity for work; and for this purpose ‘spell of incapacity’ means a continuous period of incapacity for work which is immediately preceded by a day on which the claimant either worked or was not incapable of work”. Now although these periods of sickness are linked, this doesn’t alter the fact that they are separate spells of incapacity for work. A person must be incapacitated for a full day for it to ‘count’ for statutory sick pay (SSP)
How do payments for sickness absence relate to NMW calculations?
Sick pay and its interaction with national minimum wage (NMW) Q: In our system, if someone has been off sick, we make a sickness deduction and then top up with SSP or occupational sick pay (OSP) if applicable. When calculating the hours worked for the month, we take workers’ salaries, less OSP, less salary sacrifice (if applicable) and divide by the number of hours worked that month to see if any workers drop below the NMW. Should OSP and SSP payments be included in the calculation used? A: The time spent absent from work due to sickness and any payments made in respect of that absence must be discounted from your NMW / national living wage compliance calculations. The following link provides further guidance and information: https://ow.ly/ AMwE50QvrkL. n *Please note, SAP means statutory adoption pay.
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| Professional in Payroll, Pensions and Reward |
Issue 98 | March 2024
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