Additional reason for payment of SSP from day one

11 August 2020

HMRC guidance on the topic of Statutory Sick Pay (SSP) has been updated to reflect an additional reason for payment of SSP from day one of absence, as opposed to day four.

Where someone in an employee’s ‘support bubble’, or ‘extended household’ in Scotland and Wales, starts displaying coronavirus symptoms, employers must pay SSP from the first qualifying day that they are absent from work, as opposed to the fourth day. They must be off for a minimum of four days in a row, but waiting days do not need to be served prior to payment.

This will be applicable for absences commencing from 6 July 2020 onwards. SSP is payable from day one of absence for employees who self-isolated from 13 March 2020, for those who shielded on or after 16 April 2020, and for employees contacted via test and trace from 28 May 2020 onwards.