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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Evidence required to make statutory payments decisions: Statutory sick pay

Before making a decision about statutory sick pay, evidence and representations must be collected from both parties to make a decision.

There may be conflicting evidence or interpretations of events by the employer and employee, particularly with regard to incapacity for work. Before the decision can be given the evidence must be considered objectively and, if necessary, independent advice, for example from Medical Services, should be obtained. Depending upon the nature of the dispute, the evidence that may be required could include a selection of the following

  • self-certificate for first seven days of absence, see ,SPM110300
  • medical certificates for absences longer than seven days, see SPM110400,
  • independent medical reports, see SPM100500,
  • details about employment

    • whether the employee was employed on the first day of incapacity
    • whether the employment has ended and if it did when and why
    • whether the employee was an agency or short contract worker
    • whether there is a dispute about employment status and the outcome

    • wages records

      • all details required to calculate average weekly earnings, i.e. every payment of earnings and dates of payment in the relevant period, see SPM170300,
      • whether the employee received occupational sick pay and if they did for which days,
      • whether normal wages were paid to the employee for the period of incapacity (PIW) for work,
      • whether any SSP was paid to the employee and if so on what dates and what amounts,.
      • sickness records

        • first and last day of period of the PIW, see SPM110500,
        • qualifying days, see SPM110600,
        • first and last day of each linking PIW, see SPM110500,
        • if SSP has been withheld for any reason, for example, late notification of illness, establish why
        • whether entitlement to SSP has been exhausted, see SPM110800.

The decision maker will have to decide what evidence is required based on the nature of the dispute. They will have to establish all relevant facts and where possible obtain documents and/or extracts from relevant records to substantiate those facts.