Your Payroll Questions Answered - Further SSP Questions

Peninsula Team

September 03 2013

Q.        What is the period of incapacity (PIW) for SSP? 4 days or more; the 4 days can include working days and non-working days. Q.        What is the maximum amount of SSP days/weeks that must elapse between each PIW for the SSP to form a linked period? 8 weeks (equivalent to 56 days). Q.        If you are self- employed/consultant can you claim SSP? No, as you have to pay Class 1 NICS to be able to be entitled to this benefit. Q.        How many weeks SSP can an employee receive? Employees can claim a maximum of 28 weeks SSP before it becomes exhausted. Q.        Can I claim back SSP I have paid to the employee? You will be able to claim back SSP only if: The amount of SSP for the tax month is  higher than 13% of the total amount of NICS (employee plus employer) for the tax month. The excess amount of SSP over the 13% NIC threshold can be claimed back from the HMRC. Q.        Do I pay SSP to an employee who is due to go on maternity? You cannot pay SSP to an employee who is already receiving SMP. If the employee is on SSP, once 4 weeks before the due date is reached (where the baby has not yet been born) SMP will kick in and the SSP will stop. Q.        If an employee is over the state retirement age can he receive SSP as the employee does not pay NIC? Yes; the employee is still currently in employment. Not paying SSP will count as age discrimination. Clients can reach this service by dialling 0844 892 2772, and choosing Option 3. This service is available from Monday – Friday between 9am and 6pm.

Suggested Resources