Sickness Payment

By law, however, a statutory sick pay certificate completed by the employee may be accepted in respect of the first seven days of such sickness absence. After the seventh day, continued sickness absence must be covered by a doctor's medical certificate. In cases where the employer has any doubt about whether an employee's sickness absence is genuine or not, he may insist that a medical certificate be produced in respect of a sickness period, whether over seven days or not.

Employers are responsible for paying Statutory Sick Pay (SSP) to their employees for up to 28 weeks of sickness absence in any tax year. Thereafter, employees receive sickness benefit directly from the DSS. SSP is treated like wages in that it is subject to PAYE income tax and to National Insurance contributions.

Employers cannot recover any SSP they pay. However, it is possible for some employers to reclaim SSP paid in any month where the employer's payments of SSP exceed 13% of his National Insurance liability for that month, with SSP being recouped above that threshold.

If an employer is not satisfied with the reasons given by an employee for his or her sickness absence on a self-certificate, it is possible for the employer to withhold payment of SSP, advise the employee accordingly in writing, and the employee must then take up the matter directly with the DSS.

A guide on Statutory Sick Pay is available from the Department of Social Security, and additional advice may be obtained by contacting the Federation Office.