SSP Guide for Employers
As an employer, it is essential to understand and comply with the regulations surrounding Statutory Sick Pay (SSP) SSP is a form of payment made to employees who are unable to work due to illness or injury It is a legal requirement for employers to provide SSP to eligible employees, and failure to do so can result in penalties.
In this guide, we will provide you with all the information you need to know about SSP as an employer, including who is eligible, how much to pay, and when to pay it.
1 Eligibility for SSP
Not all employees are entitled to SSP To qualify for SSP, an employee must meet the following criteria:
– Have been off work due to illness or injury for at least four consecutive days, including non-working days.
– Earn at least £120 per week.
– Provide proof of incapacity, such as a doctor’s note, if requested by the employer.
Employees who do not meet these criteria may be eligible for other forms of support, such as Employment and Support Allowance (ESA) It is essential to verify an employee’s eligibility for SSP before making any payments.
2 Amount of SSP to Pay
The current rate of SSP is £96.35 per week, which is paid for up to 28 weeks This amount is set by the government and is subject to change each tax year Employers are required to pay SSP in the same way they pay their employees’ regular wages, on the usual payday and subject to tax and national insurance deductions.
It is important to note that employees cannot receive SSP and their full salary simultaneously If an employer provides sick pay that is more than SSP, it is known as ‘contractual sick pay.’ Employers can choose to offer contractual sick pay on top of SSP to provide additional support to their employees.
3 Notification and Evidence
Employees are required to notify their employer of their sickness absence as soon as possible, usually on the first day they are unable to work This notification should include the reason for the absence and the expected duration of the illness ssp guide for employers. Employers may have their own sick leave notification procedures in place, which should be followed by employees.
Employers have the right to request evidence of incapacity from their employees, such as a doctor’s note or Fit Note This information helps verify the legitimacy of the sickness absence and ensures that only eligible employees receive SSP.
4 Record Keeping
Employers must keep accurate records of SSP payments made to their employees These records should include details such as the dates of sickness absence, the amount of SSP paid, and any evidence provided by the employee Maintaining thorough records helps demonstrate compliance with SSP regulations and allows employers to demonstrate due diligence if required.
5 Reclaiming SSP
Small employers with fewer than 250 employees can reclaim a portion of the SSP paid to their employees This is known as the ‘SSP Rebate Scheme’ and is intended to provide financial support to businesses with a high level of sickness absence Employers can claim back up to two weeks’ worth of SSP paid to eligible employees within a specific tax year.
To reclaim SSP, employers must keep records of SSP payments made, including the dates and amounts paid, and submit a claim through the HMRC’s online portal Reclaimed SSP is usually paid as a credit against the employer’s National Insurance contributions.
In conclusion, understanding and complying with SSP regulations is essential for employers to support their employees during periods of sickness absence By following the guidelines outlined in this guide, employers can ensure they provide SSP to eligible employees correctly and avoid potential penalties for non-compliance.