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HMRC internal manual

Statutory Payments Manual

Record Keeping - SSP: employer's basic records

Prior to 6 April 2014 under regulation 7 (13) of Schedule 4 to the Social Security (Contributions) Regulations 2001, an employer has to keep wage records for all employees.

Regulation 13 of the SSP General Regulations 1982, as amended by Regulations 3 of the Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1996, required an employer to keep sick absence records for each employee for each year. With effect from 6 April 2014 regulation 13 was revoked and employers are no longer required to keep records of sickness absence

Regulation 13A is still in force and an employer may be required to produce records to show SSP has been paid to their employee’s.