Suffering?

A brief tour of the wonderful world of Statutory Sick Pay – one of the trickier aspects of ascertaining gross pay, and essential knowledge for Payroll students.

Statutory Sick Pay (SSP) is the legal minimum an employer should pay an employee who is off work because of illness. Many employers pay company (or occupational) sick pay – SSP simply gives a minimum that must be paid.

There are a number of tests that must be satisfied before we are able to pay SSP:

• First, we need a Period of Incapacity to Work or PIW –...

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