Sickness records
May 09 2007
You don’t have to pay Statutory Sick Pay for the first 3 waiting days of sickness absence unless you have created a contractual arrangement to the contrary. However, you must keep records of sickness absence so that HM Revenue & Customs can check that your employees are receiving their proper SSP entitlement. This is the compliance list:
• all dates of employee sickness lasting for four or more days in a row, including for employees who are under 16 years old
• all payments of SSP you make during each Period of Incapacity for Work (PIW). Special rules apply if you have opted out of fully operating the SSP rules.
• form SSP2 Record Sheet, is available on the Employer CD-ROM or from the orderline 0845 7 646 646 to help you keep a record of your payments.
Visit HM Revenue and Customs for further help - click here.
If you intend to claim back SSP payments under the Percentage Threshold Scheme you will need records too. This guide will help with PTS claims.
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