SPM10205 - Statutory Sick Pay (SSP) - Who is covered by the SSP Scheme

Overview

Who is entitled to SSP

An employee who satisfies the conditions, including part-time workers, employees on short contracts and agency workers, may be entitled to SSP. See SPM10115.

Who pays SSP

The employer of the employee who satisfies the conditions for SSP.

Definition of an employer

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 

Definition of an employee

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) Regulations 1978/Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978." (See ITEPA 2003 for the new definition for tax purposes).

An employee does not have to have a written contract of service for entitlement to arise.

An employee does not have to claim SSP. The 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 Employment and Support Allowance (ESA)