|Statutory Sick Pay (SSP)|
When a domestic worker is off sick for longer than three days their employer is responsible for administering Statutory Sick Pay (SSP) on their employee's behalf. The first three consecutive days (excluding days not normally worked) of illness are known as "waiting days" and any payment during this period is at the employer's discretion. From the fourth consecutive day SSP can be paid instead of, or as a part of the normal rate of pay. For the current rate of SSP, please refer to the rates and thresholds page.
A domestic employer is entitled to Small Employer's Relief, which means they can claim back a proportion of the SSP paid. If the employer uses Stafftax we will calculate and apply the current formula on their behalf. SSP is claimed back by a deduction from the employer's National Insurance contribution liability for the quarter in which the absence through illness occurred. In effect this means that their payments to HMRC will be reduced for that quarter.
Introducing an incentive
An incentive can be a Friday afternoon off, a voucher or a meal at a local restaurant. If an incentive is offered, the employer should include the terms in the employment contract.