Statutory Sick Pay (SSP), Sickness and Fit Notes: A Comprehensive Guide

If you are an employee in the UK and you have been unable to work due to illness or injury, you may be entitled to Statutory Sick Pay (SSP). SSP is a legal requirement that employers must provide to their employees who meet certain eligibility criteria. The purpose of SSP is to help employees who are unable to work due to illness or injury to receive some financial support during their absence.

In order to be eligible for SSP, you must meet certain criteria. You must be 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. If you meet these criteria, your employer must pay you SSP for up to 28 weeks. The amount of SSP you will receive is currently £96.35 per week. If you are unsure whether you are eligible for SSP, you should speak to your employer or check the government’s official website for more information.

Understanding Statutory Sick Pay (SSP)

If you are an employee in the UK and unable to work due to illness, you may be eligible for Statutory Sick Pay (SSP). SSP is paid by your employer and is intended to provide financial assistance during periods of incapacity for work. In this section, we will cover the eligibility criteria, qualifying days, waiting periods, SSP rates, and payment duration.

Eligibility Criteria for SSP

To be eligible for SSP, you must be an employee (not a self-employed person or contractor) and have been sick for at least four consecutive days. You must also earn an average of at least £120 per week. For more information on the impact of your employment status, especially if you’re a sole trader, visit Sole Trader Accounting.

Qualifying Days and Waiting Periods

Qualifying days are the days when you would usually be required to work. The first three days of your incapacity for work are known as waiting days, and you will not receive SSP during this period. However, if you are off work again within eight weeks of your previous illness and it is related to the same cause, you will not have to serve another waiting period.

SSP Rates and Payment Duration

The current SSP rate is £96.35 per week, paid for up to 28 weeks. Employers may offer more than the SSP rate if they have a company sick pay scheme. For comprehensive accountancy services tailored to small businesses, explore Small Business Accountants.

In summary, SSP is a financial safety net for employees who are unable to work due to illness. To be eligible for SSP, you must meet certain criteria, including having been off sick for at least four consecutive days. You will not receive SSP for the first three days of your incapacity for work, and the current SSP rate is £96.35 per week.

The Role of Fit Notes in SSP

If you are unable to work due to illness or injury, you may need to provide your employer with a fit note, which is also known as a sick note or GP fit note. The purpose of the fit note is to provide medical evidence of your condition and to help determine your fitness for work. In this section, we will discuss the role of fit notes in relation to Statutory Sick Pay (SSP).

Obtaining a Fit Note

To obtain a fit note, you will need to make an appointment with your GP or healthcare provider. During the appointment, your GP will assess your condition and determine whether you are fit for work. If you are not fit for work, your GP will issue a fit note that provides details of your condition, the expected duration of your illness, and any recommended adjustments that your employer should make to support your return to work.

Fitness for Work Assessment

Your employer may require you to undergo a fitness for work assessment before you can return to work. This assessment will be carried out by your employer or an occupational health provider, and may involve a review of your fit note, a discussion of your condition, and an assessment of your ability to carry out your job duties.

Impact on SSP Claims

If you are unable to work due to illness or injury, you may be eligible to claim SSP. To be eligible, you must have been off work for at least four consecutive days, including weekends and bank holidays. You must also earn at least £120 per week, and have notified your employer of your illness within the required timeframe.

Your fit note will be used as evidence to support your SSP claim. If your fit note states that you are not fit for work, you will be eligible to claim SSP from the fourth day of your absence. If your fit note states that you may be fit for work with adjustments, your employer may be able to make adjustments to support your return to work, and you may still be eligible to claim SSP.

Fit notes, or sick notes, provide medical evidence of your condition. They are crucial for determining your fitness for work and supporting your SSP claim. Businesses looking for specialised accountancy services can check out Limited Company Accountants.

In summary, fit notes play an important role in determining your eligibility for SSP. By providing medical evidence of your condition and your fitness for work, fit notes help to ensure that you receive the support you need to recover from illness or injury and return to work as quickly and safely as possible.

Employer Responsibilities

As an employer, verifying sickness and SSP eligibility is crucial. Keep accurate records of all sickness absences and SSP payments. Partnership entities can find relevant services at Partnership Accountancy Services.

This section outlines some of the key things you need to be aware of.

Verifying Sickness and SSP Eligibility

When an employee calls in sick, you should ask them to provide you with evidence of their illness. This could be in the form of a fit note from their doctor or a self-certification form if they have been off work for less than seven days. You cannot insist that the employee provides evidence of their illness for the first seven days of absence, but you can ask them to complete a self-certification form.

To be eligible for SSP, an employee must earn at least £120 per week and have been off work for four or more days in a row (including non-working days). You should check that the employee meets these criteria before paying them SSP.

Record Keeping and SSP1 Form

You are required to keep records of all sickness absences and SSP payments made to employees. You should also keep a record of any fit notes or self-certification forms provided by employees.

If an employee is off work for more than seven days, you must provide them with an SSP1 form. This form explains why they are not entitled to SSP and can be used to support a claim for other benefits such as Employment and Support Allowance.

Dispute Resolution and Employment Tribunal

If you and an employee disagree about their entitlement to SSP, you should try to resolve the dispute informally first. If this is not possible, you can use your company’s grievance procedure to try and resolve the issue.

If the dispute cannot be resolved internally, the employee may be able to take the matter to an employment tribunal. It is important to follow the correct procedures and keep accurate records to protect yourself against any potential claims.

Remember, as an employer, you have a responsibility to follow the rules around SSP, sickness, and fit notes. By verifying sickness and SSP eligibility, keeping accurate records, and following the correct procedures for dispute resolution, you can help ensure that you are meeting your responsibilities and protecting your business.

Employee Rights and Obligations

As an employee, you have certain rights and obligations when it comes to Statutory Sick Pay (SSP), sickness, and fit notes. Here are some of the key things you need to know:

Providing Evidence of Incapacity

Employees are required to provide evidence of incapacity if off work for more than 7 days. Contractors seeking accountancy assistance can visit Contractor Accountants. This evidence can take the form of a fit note (also known as a sick note) from your doctor. The fit note will provide details of your condition, how long you are likely to be off work, and any adjustments that may need to be made to your duties or workplace.

It is important to provide your employer with the fit note as soon as possible. Failure to do so may result in a delay in receiving SSP or even a refusal of SSP.

Sick Leave and Holiday Entitlement

If you are off work due to sickness, you are entitled to take sick leave. You should inform your employer as soon as possible that you are unable to work due to sickness. Your employer may have their own policy on how to report sickness, so it is important to check your contract of employment or staff handbook.

During sick leave, you will continue to accrue holiday entitlement. This means that if you are unable to take your holiday entitlement due to sickness, you may be able to carry it over to the next holiday year.

Appealing SSP Decisions

If you believe that you have been unfairly refused SSP, or that you have not received the correct amount of SSP, you have the right to appeal the decision. You should first discuss the matter with your employer, as they may be able to resolve the issue informally.

If you are unable to resolve the matter with your employer, you can make a formal appeal to HM Revenue and Customs (HMRC). You must do this within 6 months of the date of the decision. HMRC will review the decision and may ask you to provide additional evidence to support your appeal.

Remember that you have the right to seek advice and support from your trade union or a legal adviser if you need it.

HMRC Guidance and Tax Implications

If you’re an employer, you should be aware of the guidance provided by HM Revenue & Customs (HMRC) regarding Statutory Sick Pay (SSP) and the tax implications of SSP payments to your employees.

Understand the tax implications of SSP through HMRC’s guidance. Updated tax rates and allowances can be found at Tax Rates and Allowances 2023-24. Here are some important points to keep in mind:

SSP and National Insurance Contributions

As an employer, you are required to pay Class 1 National Insurance contributions for your employees. These contributions are calculated based on the employee’s earnings and the current National Insurance rates. When an employee is receiving SSP, you will still need to pay Class 1 National Insurance contributions on their earnings, including any SSP payments they receive.

Tax Treatment of SSP Payments

In terms of tax, SSP payments are treated in the same way as regular earnings. This means that they are subject to income tax and National Insurance deductions. However, there is a small difference in the way that SSP is taxed compared to regular earnings. While regular earnings are taxed based on the employee’s tax code, SSP is taxed at the basic rate of income tax.

It’s also worth noting that if you provide your employees with any additional sick pay on top of SSP, this extra pay is also subject to income tax and National Insurance deductions.

To summarise, when it comes to SSP and tax, it’s important to remember that you will still need to pay Class 1 National Insurance contributions on your employees’ earnings, including any SSP payments they receive. Additionally, SSP payments are subject to income tax and National Insurance deductions, and are taxed at the basic rate of income tax. For more information on SSP and tax, you can refer to the guidance provided by HMRC.

Additional Benefits and Support

If you are unable to work due to illness or disability, there are several benefits available for those unable to work due to illness or disability. For specific accountancy services, such as managing company accounts, visit Company Accounts Services.

In this section, we will outline some of the additional benefits and support that you may be eligible for.

Employment and Support Allowance (ESA)

If you are unable to work due to illness or disability and are not eligible for Statutory Sick Pay (SSP), you may be able to claim Employment and Support Allowance (ESA). ESA is a benefit for people who are unable to work and do not receive SSP. To be eligible for ESA, you must have a limited capability for work, be under State Pension age, and not be receiving SSP or maternity pay.

Universal Credit and Sickness

If you are unable to work due to illness or disability and are not eligible for SSP or ESA, you may be able to claim Universal Credit. Universal Credit is a benefit for people who are on a low income or out of work. If you are unable to work due to sickness or disability, you may be eligible for the limited capability for work element of Universal Credit.

COVID-19 Specific Provisions

During the coronavirus pandemic, the government has introduced several measures to support people who are unable to work due to sickness or disability. If you are unable to work due to coronavirus, you may be eligible for Statutory Sick Pay (SSP) or Universal Credit. Additionally, the government has introduced a package of measures to support businesses and individuals who are affected by coronavirus, including the Coronavirus Job Retention Scheme and the Self-Employment Income Support Scheme.

In conclusion, there are several benefits and forms of financial support available to you if you are unable to work due to illness or disability. Depending on your circumstances, you may be eligible for Statutory Sick Pay (SSP), Employment and Support Allowance (ESA), Universal Credit, or other forms of financial support.

Legal and Policy Framework

SSP Legislation and Regulations

Statutory Sick Pay (SSP) is a legal entitlement for employees who are unable to work due to illness or injury. The entitlement is set out in legislation and regulations, which employers must follow. The current SSP rate is £96.35 per week, and it is paid for up to 28 weeks.

As an employer, it is your responsibility to ensure you comply with the SSP legislation and regulations. This includes ensuring you pay the correct amount of SSP, following the time limits for reporting sickness absence, and providing employees with the necessary forms to claim SSP.

Government Policies on Sickness and Pay

The government has guidelines and policies in place to help employers manage sickness absence and pay. The aim of these policies is to encourage employers to support their employees when they are ill or injured, and to help them return to work as soon as possible.

One of the key policies is the Fit for Work service, which provides free advice and support to employers and employees on managing sickness absence. The service includes an assessment by an occupational health professional, who can provide advice on how to manage the employee’s condition and support their return to work.

Another policy is the Health and Work Service, which provides advice and support to employers on managing sickness absence and promoting employee health and wellbeing. The service includes an assessment by an occupational health professional, who can provide advice on how to manage the employee’s condition and support their return to work.

Overall, it is important to be aware of the government policies and guidelines on sickness and pay, as they can help you manage sickness absence effectively and support your employees’ health and wellbeing.