HMRC has updated its guidance on how to manually calculate Statutory Sick Pay (SSP) and added information on how to deal with SSP for employees self-isolating due to coronavirus (COVID-19).
The guidance confirms that, for employees who self-isolated prior to 13 March 2020, the three waiting days would still be applicable and SSP would be payable from the 4th ‘qualifying day’, and not from day 1.
Any employees who self-isolated from 13 March 2020 onwards, would be entitled to payment of SSP from the 1st ‘qualifying day’ that they are absent from work, providing they are off for a minimum of four days in a row. The main difference is that the waiting days do not have to be served.
Although the update to guidance confirms that a Period of Incapacity for Work (PIW) must be observed when paying SSP from day 1 of sickness in relation to self-isolation, there are still many questions that require answers, especially those that focus on the SSP reclaim scheme for employers.