include any payments that the employee was due to receive in the relevant period, including bonus and commission payments.
If an employer is claiming the employee’s wages through the CJRS but has been topping up pay to their normal rate, and paying for that amount themselves, then there is no need to adjust the calculation for AWE. Similarly, if an employer and employee reached an agreement relating to a reduction in pay outside of the CJRS as a result of the coronavirus crisis, then no changes would be made for the purposes of calculating AWE.
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HMRC SP Disputes Team number updated 2 June 2020
HMRC has updated the telephone number in which employees can call to dispute the decision an employer makes when assessing if they are eligible for Statutory Payments.
The telephone number has been updated within the Statutory Sick Pay: employee fitness to work guidance, therefore, if you do not use a SSP1 document (due to it not being relevant) and issue a letter to your employees, you will need to ensure it is update with this number.
The number that should now be used whereby the employee does not agree with your decision and wishes HMRC to make a formal decision on their claim for Statutory Payments is 03003 229 422.
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2021-22 CIPP statutory pay tables published 9 February 2021
The CIPP has now published the statutory pay tables for use for tax year 2021-22 online.
The tables available are as follows:
Statutory Adoption Pay (SAP) - http://ow.ly/zcn730rw3j3 Statutory Maternity Pay (SMP) - http://ow.ly/MmzN30rw3mp Statutory Parental Bereavement Pay (SPBP) - http://ow.ly/lwhG30rw3mv Statutory Paternity Pay (SPP) - http://ow.ly/2lOY30rw3mQ Statutory Sick Pay (SSP) - http://ow.ly/rY3m30rw3qb
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Statutory Sick Pay (SSP)
Update to HMRC’s SSP guidance to include self -isolation 3 April 2020
HMRC has updated its guidance on how to manually calculate Statutory Sick Pay (SSP) and added information on how to deal with SSP for employees self-isolating due to coronavirus (COVID-19).
The guidance confirms that, for employees who self-isolated prior to 13 March 2020, the three waiting days would still be applicable and SSP would be payable from the fourth ‘qualifying day’, and not from day one.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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