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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Earnings Periods: Statutory Sick Pay and Statutory Maternity Pay: Lump sum payments

Section 4(1), SSCBA 1992

If the employer makes a lump sum payment of SSP or SMP to an employee and theemployee’s contract of service has:

  • not ended, treat the lump sum payment as part of the pay in the earnings period in which the employer pays it and calculate the NICs on the total amount; or
  • ended and regular payments have stopped, the earnings period is a week.