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 theemployees 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.