As an employer, it is your responsibility to process and claim the Statutory Sick Pay (SSP) payments on behalf of your eligible employees. Here’s a step-by-step guide on how to make these claims:

Step 1 – Eligibility Check

Ensure that the employee meets all the eligibility criteria for SSP, including notifying you of their sickness absence within the specified timeframe. Read more about eligibility here.

Step 2 – Waiting Period

Confirm that the employee has completed the initial waiting period of four consecutive days of sickness absence. SSP is not payable for this waiting period.

Step 3 – Record Keeping

Maintain accurate records of the employee’s sickness absence, including dates and reasons for absence. This documentation is vital for processing SSP claims and for potential audits or inquiries in the future.

Step 4 – Payment Period

SSP is usually paid for a maximum of 28 weeks. Calculate the length of the employee’s absence and determine the appropriate SSP payment period.

Step 5 – SSP Calculation

Calculate the amount of SSP payable to the employee. As of April 2023, the current SSP rate is £109.40 per week.

Step 6 – Payroll Processing

Adjust the employee’s regular payroll to reflect the SSP payment. Deduct the appropriate amount of SSP from their earnings and issue the remaining wages accordingly.

Step 7 – SSP Reimbursement

As an employer, you can recover some or all of the SSP paid to eligible employees from the government. This process is known as SSP reimbursement. Here’s how to claim reimbursement:

1. Use payroll software: Most payroll software systems have an option to make SSP claims. Ensure that your software is up to date and includes this feature.
2. Claim Submission: Submit the SSP claim to HM Revenue and Customs (HMRC) using the designated method, either online or by post. Include the necessary details, such as employee information, dates of sickness, and SSP amounts paid.
3. Retain Records: Keep copies of all SSP claims submitted to HMRC, as well as any relevant supporting documentation, for your records.
4. Reimbursement Process: After processing the claim, HMRC will review the information provided and reimburse you for the eligible SSP amounts. The reimbursement is usually made directly to your bank account.
5. Potential Audits: Be aware that HMRC may conduct audits or reviews to verify the accuracy of SSP claims. Therefore, it is essential to maintain comprehensive records and comply with all legal requirements.

Remember, it is advisable to consult government resources or seek professional advice to ensure you follow the correct procedures for claiming SSP payments and stay informed about any changes to the reimbursement process.

Claiming SSP payments is a crucial aspect of managing employee sick pay as an employer in the UK. By understanding the eligibility criteria, maintaining accurate records, calculating SSP amounts, and following the reimbursement process, you can fulfill your obligations while providing necessary financial support to your employees during periods of illness or injury. Stay updated with the latest guidelines from HMRC to ensure compliance and efficient processing of SSP claims.

If you’d like us to help your company with the process of claiming SSP, please get in touch using this form.