Employees who are outside the UK at any time on the first day of
their PIW are not entitled to SSP if the employer is not liable to
pay employers’ secondary Class 1 NICs on their
employee’s earnings. However, the employee is entitled to SSP
if, on the day they go sick, their employer remains liable for UK
Should an employee’s PIW, or linked PIWs, continue after the employer’s liability for NICs ceases, the employee’s entitlement to SSP will continue until it stops for another reason.