SPM11025 – Statutory Sick Pay
(SSP) - Record Keeping
Voluntary records
There are some voluntary records that the employer may find
useful to keep such as:
- any doctor’s statements or other
certificates received. The employer may keep or copy the original,
or at least record the date the doctor signed the statement
- the date of receipt
- the period it covers
- the nature of the illness, and
- details of the rules about notification of
sickness and the date this was done. This information is useful if
a dispute arises about late notification of sickness and any
decision to withhold SSP, and
- copies of any current applications for
decisions from, or appeals to:
- a HMRC officer
- the Commissioners, or
- First-tier Tribunal.
Other useful information would be:
- any records of QDs in each PIW. Employers may need
this information if HMRC is asked to decide on SSP entitlement.
They may also need to record this information on form SSP1, see
SPM10330, and
- records of days for which SSP was not paid and the
reason why.
Employers may need this information if there is a dispute about
entitlement to SSP:
- any leaver’s statements (form SSP1L) they
took into account, for periods of sickness continuing at 27 October
2008, when this form became obsolete. These may be useful to
resolve any queries about the amount of SSP paid, and
- any copies of any leaver’s statements issued
by employers.
