Q&A: statutory sick pay and calculating working days

In this week’s Q&A, Sue Walker, payroll adviser at croner-i My VIP Tax Team, explains interaction of statutory sick pay (SSP), intermittent days and the period of incapacity for work

My full-time employee has been away from work for a long period of sickness, they are now coming back to work on a part time basis to begin with and will work three days per week. Will statutory sick pay (SSP) be due on the days that they are not in work?

To pay SSP, a period of incapacity for work (PIW) must be formed for each occasion of sickness.

To form a PIW, an employee must have been sick from work for at least four days in a row which can include non-working days. For a payment of SSP to be made, three waiting days (WDs) need to be served first with SSP payable from day four of the sickness.

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