Statutory Sick Pay form changes
A change to form SSP1, which is used by employers to inform employees that they are not entitled to statutory sick pay, and the discontinuance of form SSP1L, used when employment is terminated, has been announced by Her Majesty’s Revenue and Customs.
Some employees are not entitled to statutory sick pay when they are sick. This might be, for example, because they do not fulfil the eligibility criteria, or because they have exhausted their entitlement. In those circumstances employers must provide the employee concerned with form SSP1, and they may then be able to claim a state benefit.
A new simplified SSP1 form is being introduced on 27 October 2008, to coincide with the introduction of the Employment and Support Allowance, which will replace Incapacity Benefit, Income Support paid on grounds of incapacity, and Severe Disablement Allowance for new applicants.
The old SSP1 form must be used where: (i) SSP has been paid and comes to an end on or before 25 October 2008, or (ii) there is no entitlement to SSP on or before 26 October 2008
The new SSP1 form must be used where: (i) SSP has been paid and ends on or after 26 October 2008, or (ii) there is no entitlement to SSP on or after 27 October 2008
Both old and new SSP1 forms are available from the DWP website.
http://www.dwp.gov.uk/lifeevent/benefits/statutory_sick_pay.asp
With effect from the same date of 27 October 2008 form SSP1L (the leaver’s statement) is being discontinued because section 15A of the SSP (General) Regs 1982 is being revoked with the effect that periods of SSP with a previous employer will no longer count towards an employee’s maximum period of SSP.
This provides summary information and comment on the subject areas covered. Where employment tribunal and appellate court cases are reported, the information does not set out all of the facts, the legal arguments presented and the judgments made in every aspect of the case. Employment law is subject to constant change either by statute or by interpretation by the courts. While every care has been taken in compiling this information, we cannot be held responsible for any errors or omissions. Specialist legal advice must be taken on any legal issues that may arise before embarking upon any formal course of action.
