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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

Special cases - employee’s with more than one job

SSP

An employee may:

  • work for more than one employer at the same time
  • have more than one job with the same employer, or
  • be self-employed as well as working for an employer.

The employee’s entitlement to SSP and an employer’s liability to pay SSP depends on how their earnings are treated for NICs purposes.

Different employers or separate contracts of employment

A person who is unfit for work under both contracts of employment can be entitled to SSP from each employer, or under each contract, so long as their earnings are not aggregated for NICs. They can be entitled to SSP under one contract of employment even though they are still working for another employer or under another contract of employment with the same employer.

Aggregated earnings

Generally, if an employee has more than one job with the same employer or with employers who are ‘trading in association’, the gross wages from each employment are added together for NICs purposes. The NICs are paid on the whole sum and the employee will:

  • only be entitled to one amount of SSP
  • can only be paid SSP for days when they are incapable for work for both jobs.

As long as the employee is entitled to SSP from one employer, they are not entitled to Employment and Support Allowance (ESA) from the Jobcentre Plus or Jobs and Benefits office.

If an employee is also self-employed their entitlement to SSP is not affected.

SMP

A woman who satisfies the qualifying conditions for more than one job or contract may be entitled to more than one payment of SMP for the same week(s). SMP entitlement may arise under each separate job or contract if:

  • the jobs are with different employers who are not trading in association; or
  • the earnings are from each contract with the same employer, or employers trading in association but the earnings from each contract count separately for NICs purposes.

If a woman is entitled to SMP from more than one employer and the employers are not trading in association, she may work for one employer and still receive SMP from the other. If she uses her KIT days, see SPM200100 

Example

Two separate employers - Contract A and Contract B

If all the qualifying conditions are satisfied in both contracts then the woman is entitled to SMP and 10 KIT days from both contracts.

The woman commences her SMP with Contract A and continues to work with Contract B. She uses her 10 KIT days under Contract A and is still working for Contract B therefore SMP will not be paid under Contract A for any further weeks in which she continues to work. It does not matter that she continues working under Contract B or not.

One employer two contracts earnings added together for NIC purposes - one payment of SMP

The woman is only entitled to one payment of SMP and only 10 KIT days.

She should take the same time off from each contract otherwise she will lose some of her SMP because she is working but she may use her KIT days, see SPM200100.

For example If she starts her MPP under Contract A earlier than her MPP under Contract B, then she can only work for up to 10 days under Contract B before SMP under Contract A has to stop.

One employer two contracts earnings not added together for NIC purposes- two payments of SMP

If the woman is entitled to more than one payment of SMP she can start her SMP at different times in relation to each contract. She will also be entitled to two lots of KIT days.

If an employee’s earnings from more than one contract with the same or different employers are added together for NICs purposes:

  • she is only entitled to one amount of SMP
  • SMP liability is divided between the employers in the same way as the NICs liability.

SAP

A person who satisfies the qualifying conditions for SAP with more than one job or contract may be entitled to more than one payment of SAP for the same or different week(s). SAP entitlement may arise under each separate job or contract if:

  • the jobs are with different employers who are not trading in association, or
  • the earnings are from each contract with the same employer, or employers trading in association, but the earnings from each contract count separately for NICs purposes.

If a person is entitled to SAP from more than one employer and the employers are not trading in association, they may work for one employer and still receive SAP from the other.

If they are entitled to more than one amount of SAP from the same employer but under different contracts, they cannot be paid SAP for any week in the APP that they do any work for that employer under any of their contracts.

If an employee’s earnings from more than one contract with the same or different employers are added together for NICs purposes:

  • they are only entitled to one amount of SAP
  • SAP liability is divided between the employers in the same way as the NICs liability.