The Chartered Institute of Payroll Professionals ……………………………………………………………Policy News Journal
Day 13-17
Still sick (can be continuing illness or new illness) and unable to work and meets qualifying conditions = has formed PIW which links to the PIW on day 10 (the last day of sickness before being taken into custody) so entitled to SSP for all qualifying days from day 13.
In a nutshell there is no entitlement to Statutory Sick Pay for any days spent in legal custody.
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Statutory Sick Pay: manually calculate your employee’s payments 14 October 2016
Clarification has been added to SSP guidance on the section 'overpaid/underpaid earnings during the relevant period'.
The revised text reads as follows:
Overpaid/underpaid earnings during the relevant period
AWE are always based on all earnings actually paid to the employee within the relevant period, regardless of any over or underpaid wages in that period. Where over or under payments of wages occur within the relevant period, they are treated in the same way as all other earnings paid in that period for calculating AWE. If incorrect earnings have been paid, which would produce a situation that worked to the disadvantage of either the employer or employee, and there is documentary evidence of an agreement between both parties as to the actual earnings that should have been paid, you should use the earnings agreed to calculate an employee’s AWE.
Where there is no evidence of an agreement, you should calculate the AWE using the earnings actually paid SSP guidance for manually calculating an employee’s payments
Statutory Sick Pay: manually calculate your employee’s payments
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Statutory Maternity Leave and Child Care Vouchers 14 October 2016
In light of the Peninsula appeal, HMRC is considering what guidance is required for employers.
Following the decision of an Employment Appeal Tribunal (Peninsula Business services v Donaldson) regarding Child Care Vouchers (CCVs), salary sacrifice and maternity leave, HMRC is considering what guidance is needed. In the interim, they have confirmed the following: “If CCVs are provided under an employment contract, outside the scope of a salary sacrifice scheme, then the vouchers must continue to be provided during maternity leave and other periods of family leave (other than unpaid parental leave). There is legal authority that whether an employer must provide CCVs to a person participating in a salary sacrifice scheme in respect of a period when they are on family leave, depends on the terms of the contract of employment. In the Peninsula case, the contract said that an employee on maternity leave would not continue to receive CCVs. The judgment is only of direct relevance in dealing with similar contractual exclusions.
Employers are free to continue making payments into a salary sacrifice scheme to buy CCVs on behalf of an employee on family leave if they wish.
Use of CCVs that employees already have is not affected by the judgment.”
This information was published in the Employer Bulletin: October 2016 .
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The Chartered Institute of Payroll Professionals
Policy News Journal
cipp.org.uk
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