The guidance states that if an employee is taken into legal custody during a current period of incapacity for work (PIW), entitlement to SSP will end on the day before they were detained. No new PIWs can start until the day following release.

Any full or part days an employee is detained in custody do not count towards qualifying days, waiting days or linking.

A new PIW (regardless of whether it is the original illness or a new illness) formed after release will link if there is 56 days or less between them.

The guidance also covers other circumstances, including what to do when paying sick pay to an employee who is pregnant, in a trade dispute, has overpaid or underpaid, or earns below the lower earnings limit.

Guidance on Statutory Sick Pay: employee circumstances that affect payment is here.