SPM10415 - Statutory Sick Pay (SSP) - Notification and Evidence of Sickness

Acceptable evidence of incapacity for work

It is up to employers to advise their employees what if any, evidence of incapacity they are required to produce.

Regulation 7(4) of the Statutory Sick Pay (General) regulations 1982 (SI 1982/894), stipulates that medical evidence should be produced if so required by the employer.

For SSP an employee is entitled to self-certify their incapacity for the first seven days of their absence using, for example, form SC2, this is a self-certification form produced by the HMRC. See SPM10310.

A doctor’s statement is usually acceptable as good evidence of incapacity unless there is medical evidence to suggest otherwise. An employer cannot withhold payment of SSP for late receipt of medical evidence.

Employers cannot request a doctor’s statement for:

• the first seven days of a sick absence, or
• absences of less than seven days.

Employers may also accept medical evidence from health practitioners such as:

• osteopaths
• chiropractors
• physiotherapists
• Christian Scientists
• herbalists
• acupuncturists

(this list is for guidance only and is neither prescriptive nor comprehensive. It is up to the employer to consider what evidence of incapacity is acceptable)

If the employer is unsure whether or not their employee is unfit for work or whether the medical evidence/statement can be accepted, they can ask HMRC for advice. See SPM10150.

Contact with an infectious disease

An employee who

• is a carrier of, or
• has been in contact with

an infectious or contagious disease may have been issued with a statement from the appropriate medical officer advising them not to go to work. If they have been issued with such a statement, they are deemed to be incapable of work for SSP purposes.