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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: Payment after employment has ended

Section 4(1), SSCBA 1992

SSP or SMP paid, other than by lump sum, after the employment has finished is liablefor NICs and the earnings period depends on the circumstances.

Payment made at same frequency as regular salary

If an employer continues to pay SSP or SMP at the same frequency as regular wages orsalary, the regular earnings period will apply, ie monthly salary followed by monthly SSPor SMP will have a monthly earnings period.

Payment made at different frequency from regular salary

If an employer pays SMP or SSP at a different frequency from regular wages or salary,the earnings period will be a week, ie monthly salary followed by fortnightly or fourweekly payments of SMP or SSP will have a weekly earnings period.