Updates to the Statutory Payments Manual

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.

Contact Me

If you need any additional support or guidance, feel free to contact me or visit my website at www.yourpayrollteam.com