Statutory Sick Pay
Legislation 2008-2009For employees earning £90.00 per week or more, the rate is £75.40
per week. You can use this statutory sick pay calculator to estimate
how much pay your employee will get over her maternity leave period.
If you are a registered client you can access our dedicated customer
support section and obtain more information on the latest statutory
sick pay legislation. Company Absence Policy and the availability of
free booklets.
Employees Rights
Employee's statutory rights must be incorporated in the employment contract including your company policy and procedures which they should follow. Leave must be allowed for medical appointments or parental leave.
Fixed Term Contracts
All employees will be treated the same for SSP purposes whether
they are on fixed term or permanent contract - including those with
contracts of three months or less. All fixed term workers are
entitled to statutory SSP provided they pay the minimum National
Insurance - i,e fulfilling the statutory criteria. If you also offer
an occupational sickness policy - this now applies to fixed term
contracts.
Small Employers’ SSP Relief
For the 2008-2009 tax year provided that the total gross Class 1 NICs is £45,000 or less, you will be classed as a small employer. Small employers are entitled to recover the difference between 13% of their total national insurance bill and the statutory sick pay paid for that month.
SSP Rates for 2008 - 2009 are on the HMRC website http://www.hmrc.gov.uk/employers/rates-of-stat-pay.htm
This page was last updated
21/04/2008
