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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Change in Circumstances - employee goes outside the UK


Employees who go outside the UK during a PIW are entitled to SSP if the employer is liable to pay Class 1 NICs, or would be if the employee’s earnings were high enough.

The employer’s liability may cease before the employee’s PIW or series of linked PIWs end. In such cases, the employee continues to be entitled to SSP until their entitlement stops for another reason, for example they have reached the maximum 28 weeks SSP or their incapacity ends.


Employees are entitled if they:

  • meet the qualifying conditions for entitlement to SMP/SAP, and
  • go outside UK, on holiday for example, during the MPP/APP


Employees are entitled if they

  • meet the qualifying conditions for entitlement to SPP, and
  • go outside the UK during the paternity pay period

providing they still have responsibility for caring for the child.