As an employer, it is crucial to understand your responsibilities when it comes to Statutory Sick Pay (SSP) SSP is a mandatory payment that you must provide to employees who are unable to work due to illness or injury In this guide, we will discuss everything you need to know about SSP and how to handle it as an employer.
Who is Eligible for SSP?
In order to be eligible for SSP, an employee must meet certain criteria They must be classified as an employee, have been sick for at least four days in a row (including non-working days), and earn an average of at least £120 per week It is important to note that SSP is not payable for the first three days of sickness (known as waiting days).
How Much is SSP and How Long Does it Last?
The current rate of SSP is £95.85 per week and it is paid by the employer for a maximum of 28 weeks If an employee is still unable to work after 28 weeks, they may be eligible for other benefits such as Employment and Support Allowance (ESA).
SSP is paid in the same way as wages, with tax and National Insurance deducted Employers can choose to pay more than the statutory amount if they have a sick pay policy in place It is also worth noting that employees cannot receive SSP if they are already receiving other benefits such as Statutory Maternity Pay or Statutory Adoption Pay.
Recording and Reporting SSP
Employers are required to keep detailed records of SSP payments and deductions for at least three years This includes the dates of sickness, the amount of SSP paid, and any evidence provided by the employee such as doctor’s notes Failure to keep accurate records can result in penalties from HM Revenue and Customs.
When reporting SSP to HMRC, employers must use the Real Time Information (RTI) system This involves submitting payroll information to HMRC every time employees are paid, including details of any SSP payments made ssp guide for employers. Employers must report SSP on the Full Payment Submission (FPS) and include the reason for the payment code “A”.
Supporting Employees on Sick Leave
Employers have a duty of care to support employees who are on sick leave This can include providing access to occupational health services, offering flexible working arrangements, and maintaining regular contact with the employee It is important to keep in touch with sick employees to update them on any changes in the workplace and to show that you care about their wellbeing.
Returning to Work
When an employee is ready to return to work after a period of sickness, it is important to conduct a return to work interview This gives the employee the opportunity to discuss any concerns they may have and allows the employer to assess their readiness to return to work It is also a good time to review the employee’s absence record and discuss any support or adjustments that may be needed.
Managing Long-Term Sickness Absence
If an employee is on long-term sick leave and is unlikely to return to work, it may be necessary to consider terminating their employment Before taking any action, employers should follow a fair process and consider all available options such as ill-health retirement or redeployment to a suitable role Dismissing an employee due to ill health should be a last resort and should be handled sensitively.
In conclusion, understanding and managing SSP is an important aspect of being an employer By following the guidelines outlined in this guide, employers can ensure that they are meeting their obligations and supporting employees who are unable to work due to illness It is important to keep accurate records, report SSP correctly to HMRC, and provide appropriate support to employees on sick leave By taking these steps, employers can create a positive and supportive work environment for their employees.