CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

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Should a new parent be eligible to take two separate periods of leave under the new legislation, as their expected date of birth falls after 6 April 2024, but the newborn is premature, they will still be able to take those two separate periods and can now take them within March 2024. If this were to happen, you must be aware that only one period can be reclaimed through your EPS before 6 April 2024, as HM Revenue and Customs’ systems will not be updated to accept the second periods reclaim value until after this date.

The reclaim for this statutory payment must then be completed after the payroll year end.

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SSP is failing to provide enough support Published: 28 March 2024 Emailed: 3 April 2024

he Work and Pensions Committee has released their full report on the current state of Statutory Sick Pay (SSP) and makes some recommendations to the UK government.

The committee concludes that “SSP does not provide adequate support for those who most need protecting from financial hardship during periods of sickness absence.”

The suggestions put forward include:

• a modest increase in the rate of SSP to be inline with Statutory Maternity Pay • removing the lower earnings limit, so all employees are entitled to SSP • waiting days should be retained to limit unpredictable behavioural changes • calling for the government to consult with small and medium-sized businesses on the design of a small business rebate for SSP.

The CIPP contributed to the written and oral evidence used as part of the report. Evidence amassed as part of the inquiry can be viewed online.

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