Employers are responsible for ensuring that their employees receive the sick pay they are entitled to under the Statutory Sick Pay (SSP) scheme SSP is a payment made by employers to employees who are unable to work due to illness or injury and meet the necessary criteria In this guide, we will cover the key aspects of the SSP scheme and provide employers with the information they need to effectively manage sick pay for their employees.
Who is eligible for SSP?
To be eligible for SSP, employees must meet certain criteria They must have been off sick for at least four days in a row (including non-working days), earn an average of at least £120 per week, and notify their employer of their absence within the required timeframe Employees cannot receive SSP if they are receiving Statutory Maternity Pay or some other statutory payments.
How much SSP do employees receive?
The current rate of SSP is £96.35 per week and is paid for up to 28 weeks Employers are required to pay SSP for the days that an employee would normally have worked, which is usually five days a week for full-time employees Part-time employees will receive SSP based on their normal working pattern.
How to calculate SSP
To calculate SSP for each qualifying day, divide the weekly rate of SSP (£96.35) by the number of qualifying days in the week For example, if an employee works three days a week, they would receive £57.81 per week in SSP (£96.35 divided by 5 working days multiplied by 3 days worked).
Managing SSP payments
Employers are responsible for managing SSP payments and keeping accurate records of when SSP is paid Employers are also required to provide employees with an SSP1 form when they are not entitled to SSP or do not qualify for it, explaining the reasons why.
Reporting SSP to HMRC
Employers must report SSP payments to HMRC on the employee’s PAYE Real Time Information report ssp guide for employers. Employers can claim back some or all of the SSP payments made to employees if they qualify for the Coronavirus Statutory Sick Pay Rebate Scheme or Small Employers’ Relief.
Supporting employees on sick leave
Employers should communicate regularly with employees who are on sick leave to offer support and discuss their return to work Employers should also consider making reasonable adjustments to support employees with disabilities or health conditions in line with the Equality Act 2010.
Dealing with fraudulent sick leave
Employers should have a clear policy in place for managing and investigating suspected cases of fraudulent sick leave Employers can ask employees to provide medical evidence, such as a fit note from a doctor, to substantiate their sickness absence.
Sickness absence policies
Employers should have a clear sickness absence policy in place that outlines the procedures employees should follow when reporting sick leave The policy should also detail the expectations and responsibilities of both the employer and the employee in managing sickness absence.
Employee wellbeing
Employers have a duty of care to their employees’ health and wellbeing Employers should promote a positive work environment that supports employees’ mental and physical health, reducing the likelihood of sickness absence.
Legal obligations
Employers must comply with their legal obligations regarding sick pay, including paying SSP when required and adhering to employment law regarding sick leave Employers should seek advice from HR professionals or legal advisors if they are unsure about their obligations.
In conclusion, managing SSP for employees requires careful consideration and adherence to the rules and regulations set out by the government By following this comprehensive guide, employers can ensure that their employees receive the sick pay they are entitled to and that they are managing sickness absence effectively within their organization.