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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Notices of decision: Wording of statutory payments decisions: Period covered by entitlement to statutory sick pay decisions

General

DANSP36100 explains the general principles to apply when wording decisions about entitlement to statutory payments.

Where statutory sick pay (SSP) dispute requires a decision about entitlement to be made, the period covered by the decision should start with the first day of the period of incapacity for work (PIW) and end with the last day of the PIW immediately before the date of the decision.

PIW has not ended when decision is made

In cases where the PIW has not ended when a decision is issued continuing entitlement should be reflected in the wording of the decision, see below for an example.

Example 1 - Employee entitled to SSP, PIW has not ended when decision is made

Employee sick from Monday 6 July 2009. Decision made on 15 July 2009

My decision is that:

Thomas Phillips is entitled to statutory sick pay amounting to £63.32 for the period from 6 July 2009 to 14 July 2009, which ABC Limited is liable to pay.

Thomas Phillips’ entitlement to statutory sick pay and the liability of ABC Limited to pay it, will continue until the maximum amount of statutory sick pay has been paid or until Thomas Phillips no longer satisfies the conditions for entitlement.

Commentary on decision

The decision also shows who is liable to pay the SSP. For guidance about liability to pay decisions see DANSP36900.

Employer declared bankrupt or in liquidation during PIW

If an employer is declared bankrupt or in liquidation during a PIW and a decision is needed about entitlement to SSP, the period covered by the decision should end with the day before the employer was declared bankrupt or date of liquidation. Do not include the date the employer was declared bankrupt or the date of liquidation. SPM70305 explains that HMRC is liable to pay any SSP payable from the date the employer was declared bankrupt or the date of liquidation, whichever is appropriate.