The Statutory Payments Manual details how HM Revenue & Customs administers statutory payments, including Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay and Statutory Adoption Pay
The manual can be found at https://www.gov.uk/hmrc-internal-manuals/statutory-payments-manual
HMRC made some updates to the manual on 19 April 2020 in response to COVID-19.
Employees who have been furloughed as part of the Coronavirus Job Retention Scheme are not eligible for Statutory Sick Pay.
NOTE: employees not furloughed may still be entitled to SSP for a COVID-19 related illness. Details at https://www.gov.uk/employers-sick-pay
Evidence of Sickness
Medical evidence includes
- an isolation note from NHS111 if an employee is self-isolating and cannot work because of coronavirus (COVID-19)
- a notification letter from a doctor, hospital or health authority if an employee is shielding and cannot work because of coronavirus (COVID-19)
Period of incapacity for work (PIW) and waiting days (WDs)
Where an employee is off sick or self isolation because of coronavirus (COVID-19) from 13 March 2020, payment of SSP will start from the first qualifying day as long as they have formed a PIW.
Where an employee is shielding in line with public health guidance from 16 April 2020, SSP entitlement will start from the first qualifying day as long as they have formed a PIW.
NOTE: a PIW is formed when an employee is absent from work due to sickness for 4 calendar days in a row
These updates are only part of the SSP arrangements for COVID-19.
If you need any additional support or guidance, feel free to contact me or visit my website at www.yourpayrollteam.com