Fact Sheet For SSP
What to do if your Nanny becomes sick
If your nanny becomes sick during her employment her entitlement to SSP is as follows.
For the first week of sickness an employee can provide a self certificate sick note, which can be downloaded from the HMRC web site.
For the second or further weeks of sickness a medical certificate from a doctor must be supplied to the employer.
If all the above has been done correctly SSP starts from day 4 of sickness for a maximum of 28 weeks. The first 3 days are 'waiting days', for which no SSP is paid.
If the SSP paid in any one tax month exceeds 13% of the total NI due for that month, the excess can be reclaimed from the HMRC, by reducing the NI due to be paid.
For 2009/10 tax year the statutory weekly amount of SSP is £79.15 for their normal working week, provided their normal weekly salary is £95.00 gross or more, subject to any changes in the pending Budget.
It is open to you as an employer whether you pay only the legal minimum SSP or make up your nanny's pay. This depends on the contract of employment.
Further information is available by contacting Sandra Knapton-Hajo on Tel 01536 262100