What Is the SSP1 Form?
Updated: Mar 19
An SSP1 form is a document that must be issued by an employer when an employee is not eligible (or no longer eligible) for statutory sick pay (SSP). The SSP1 forms can then be used by the employee to claim Universal Credit or Support Allowance.
In other words, The SSP1 form is a document used in the United Kingdom to notify an employer of an employee's entitlement to Statutory Sick Pay (SSP). The form is completed by the employee and provided to the employer, who then uses the information to calculate and pay SSP to the employee. The form includes information such as the employee's name, National Insurance number, and the dates of the employee's incapacity for work. It also includes information such as the dates of the employee's incapacity for work, and the employee's rate of pay, as this is used to calculate the amount of SSP that the employee is entitled to.
What is Statutory Sick Pay (SSP)?
Statutory Sick Pay (SSP) is a payment made to employees by their employer in the United Kingdom when they are unable to work due to illness or injury. To be eligible for SSP, an employee must have been off work for at least four consecutive days and earn at least £120 per week.
Currently, the rate of SSP is £96.35 per week, and it is paid for up to 28 weeks. The payment is made by the employer, who can then claim it back from the government if they meet certain criteria.
Employers are required by law to pay SSP to their eligible employees, and failure to do so can result in penalties. SSP is intended to provide a basic level of financial support to employees who are too ill to work, helping to ensure they can meet their basic living expenses while they recover.
Why Do We Need the SSP1 Form?
There are several reasons why an employee may not be eligible for statutory sick pay and may require the issuance of an SSP1 form;
● Employees have already received the maximum 28 weeks of SSP.
● Earning less than qualifying income on average (£116 per week).
● When an employee receives statutory maternity pay.
What Happens If I Forget to Give an Employee their SSP1 Form?
Employers have a legal obligation to provide SSP to eligible employees and are responsible for calculating and paying SSP to employees based on the information provided on the SSP1 form. Employers are also responsible for keeping records of SSP payments and must provide employees with a statement of their SSP entitlement if requested.
If you don't give the SSP1 form to your employee within the time allowed, a court can fine you up to £300. If you still fail to provide the relevant form, an additional fine of up to £60 may be imposed for each day you fail to provide it.
Employees are responsible for providing their employer with the SSP1 form as soon as possible after the start of their period of incapacity. They are also responsible for providing their employer with evidence of their incapacity, such as a doctor's certificate if requested.
When Does the SSP End?
An employee's entitlement to SSP ends on the earliest of the following dates:
● Employee returns to work
● The expiry date of the medical certificate if another certificate is not obtained
● The employee exhausts his SSP allowance
● Termination of the employee's employment
● The day immediately preceding the start of the maternity leave if the employee is pregnant.
If the employee's right to SSP ends unexpectedly (for example, because he resigns or is imprisoned), you must send him the SSP1 form by mail within seven days.
We don’t think One of Our Employees is Entitled to Receive SSP. What Happens Next?
You must notify the employee using Form SSP1 and explain your reasons by checking the appropriate box. This form can be found here. If your employee does not agree with your statement, they can submit a claim to HMRC's Statutory Payment Disputes team for a decision - not the Employment Tribunal.
It is important to note that SSP is not a replacement for an employee's full salary and the amount of SSP that an employee is entitled to be capped at £96.35 per week. Additionally, SSP is not available to employees who are not eligible for it, such as those who are self-employed or who have been employed for less than four out of the last eight weeks.
When Should I Issue Form SSP1?
It is important to issue an SSP1 form at the right time. There are two instances where SSP1 forms must be issued when an employee's illness is nearing the end or when they are initially ineligible for SSP.
If an Employee’s SSP is Coming to an End:
● If the SSP ends unexpectedly but the employee is still ill, the SSP1 must be issued within 7 days of the end of the SSP.
● If the SSP is expected to end but the worker is still ill and is expected to be ill beyond the maximum 28 weeks SSP, the SSP1 form must be issued no later than the start of the 23rd week.
If Employee does not Qualify for SSP:
● The SSP1 must be issued within 7 days of an employee's sick leave.
● The SSP1 form must be issued on the first payday when the worker returns to work.
Despite the limits of SSP, it still plays an important role in supporting employees during periods of illness or injury. Employers and employees alike should be aware of their responsibilities regarding the SSP1 form and the payment of SSP, in order to ensure that employees receive the financial support they are entitled to during difficult times.
In summary, The SSP1 form is a document used in the United Kingdom to notify an employer of an employee's entitlement to Statutory Sick Pay (SSP). This form is completed by the employee and provided to the employer, who then uses the information to calculate and pay SSP to the employee. Both employer and employee have responsibilities regarding SSP and the SSP1 form, and it is important for both parties to be aware of their obligations in order to ensure that employees receive the financial support they are entitled to during periods of illness or injury.