Statutory Sick Pay (SSP)
● If you pay your employee £107+ per week or £464+ per month (before deductions) and they are sick for 4 consecutive working days or more, you should pay Statutory Sick Pay (SSP).
● SSP is paid from the 4th qualifying day of sickness (ie the 4th day that the nanny is off sick and should have been at work. The first 3 days are known as “waiting days”.
● Employees can “self certify” for the first week of sickness, either byinforming you by phone or in writing. They can also complete a “Employees Statement of Sickness” from their doctor’s surgery. These can also be downloaded from the HM Revenue & Customs website: www.hmrc.gov.uk/forms/sc2.pdf
● From the second week of sickness, a doctor’s certificate should be obtained to ensure that SSP can be paid.
● SSP is paid at a weekly rate of £85.85.
● You could be entitled to small employer’s relief and recover some of the SSP you have paid. If the monthly total of SSP is greater than 13% of the total National Insurance you owe for the same month, the difference can be claimed back.