Understand Statutory Sick Pay
Record keeping and forms
You must maintain basic records of sickness absence and amounts
paid, so HM Revenue & Customs can ensure that your employees
are receiving their full entitlement.
There are a variety of forms associated with Statutory Sick Pay
(SSP).
SC2 - self certification form
This is for employees to certify themselves as sick for the first
seven days of sickness for SSP purposes. You can use your own self-certificate
if you prefer.
SSP1 - "change over" form
You must give this to your employee to tell them why they cannot
get SSP from you. Fill in this form, or your own equivalent together
with a blank SSP1, and send it to your employee if either:
- they have been sick for four calendar days in a row and are
not entitled to SSP from you, or
- their entitlement to SSP stops but they are still sick
SSP1(L) - leaver's statement
You must issue this form to your employee if they leave their employment
with you, they ask you for it, and you paid them any SSP during
the eight weeks before they stopped working for you.
SSP2 - SSP record sheet
This form is designed to help employers keep the records required
by law. These are:
- all dates of sickness lasting at least four calendar days in
a row, the Periods of Incapacity to Work (PIWs), reported by your
employees
- all payments of SSP you make during a PIW
- dates for which you did not pay SSP and why you did not pay
it
- copies of medical evidence
You can access forms
relating to sick pay at the HM Revenue & Customs website.
You can also access
information about SSP-associated forms at the HM Revenue & Customs
website.
Subjects covered in this guide
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