An employee who satisfies the conditions, including part-time workers, employees on short contracts and agency workers, may be entitled to SSP. See SPM10115.
The employer of the employee who satisfies the conditions for SSP.
As defined by
section 163(1) of the SSCBA 1992/159(1) SSCB(NI)A
an employer is the person or corporate body who is liable to pay
secondary Class 1 NICs in relation to the earnings of the employee,
or would be but for the employee’s age or level of earnings.
See
SPM10210
An employee for SSP purposes is defined by
section 163 (1) of SSCBA 1992/159(1) SSCB(NI)A as
a person who:
"is gainfully employed with emoluments chargeable to income
tax under schedule E… or would not otherwise be an employee
for those purposes but is to be treated as an employee for those
purposes under the provisions of Schedule 1 to
the Social Security (Categorisation of Earners)
Regulations1978/Social Security (Categorisation of Earners)
Regulations (Northern Ireland) 1978." (See
ITEPA 2003 for the new definition for tax
purposes).
The employee does not have to have a written contract of
service for entitlement to arise.
The employee does not have to claim SSP. Their employer is
required to pay SSP if the employee satisfies the conditions of
entitlement.
If a person is not entitled to SSP they may be able to claim
state IB or from 27 October 2008 ESA instead.
