Statutory Sick Pay (SSP) guidance update

17 May 2019

 

Allied Health Professional reports has been added to SSP guidance as strong evidence of sickness for a period of incapacity lasting more than 7 days.

 

Incapacity lasts more than 7 days

 

You can ask your employee to give you medical evidence or a fit note from their doctor. It is your decision whether evidence of illness is required, and if so, what evidence is acceptable.

 

A doctor’s fit note or an Allied Health Professional report is strong evidence of sickness and is usually acceptable. Your employee may give you a certificate from someone who is not a doctor, such as:

 

  • osteopaths
  • chiropractors
  • Christian Scientists
  • herbalists
  • acupuncturists

 

You decide whether or not to accept them. If you have any doubts you can still ask for a doctor’s fit note.

 

Your employee must continue to notify you of ongoing sickness. You can withhold payment if there are any days for which you have not been notified, but not for late medical evidence.

 

CIPP training course

The CIPP offer a one-day online course which aims to equip delegates with the knowledge and skills required to accurately calculate SSP and the criteria needed to qualify for it. A great course for any busy payroll professionals who need to refresh their knowledge and understanding or for those new to payroll who need to learn about SSP within a short timeframe.

 

The course runs every month, with the next one taking place on Wednesday 5 June.

 

 

Further information

HMRC has an interactive online guide to Statutory Sick Pay which is broken down into sections to make it easy to use.

 

The 'National Insurance contributions and statutory payments' toolkit, designed primarily for agents and advisers, is also useful.