Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Delay in paying
Section 4(1), SSCBA 1992
Normally an employer pays Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP) at the time wages for the same period are, or would have been paid. If there is some delay in paying the SSP or SMP, include the SSP or SMP as part of the pay in the earnings period in which the employer pays it regardless of the period to which it relates.
This rule applies even if the employer pays the SSP or SMP in a different tax year to the one in which they would have normally paid it. In these circumstances, the employer calculates the NICs using the NI rates, earnings limits and earnings brackets current on the date of payment even though the SSP or SMP itself may be payable at one of the rates for the closed tax year.