SSP entitlement for employees contacted via NHS test and trace

15 July 2020

HMRC has updated its guidance page, ‘Work out your employee’s Statutory Sick Pay manually’ to include instructions for employers in terms of how to proceed for employees who have received a notification through the NHS test and trace service, on or after 28 May 2020.

Employers should pay SSP from the first qualifying day that an employee is absent from work, as long as the full period for which they are off for is at least four days in a row. Individuals will receive a test and trace notification when they have been in contact with someone who has tested positive for coronavirus, and so will need to self-isolate accordingly.

SSP entitlement will end either after 14 days after the date of the most recent contact with the person who tested positive for COVID-19, or sooner, where specified in the notification.

In these scenarios, waiting days do not have to be served.


The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.