SICK PAY - 05.04.2023

Can you withhold SSP if they’ve not provided a fit note?

One of your employees telephoned in sick a week ago and remains unwell. However, they’ve not yet provided you with a fit note from their GP which states that they are “not fit for work”. Can you withhold payment of statutory sick pay (SSP) in this situation?

SSP rules

Many smaller employers pay statutory sick pay (SSP) only when an employee is off sick. SSP becomes payable when the employee is sick for four days in a row, including non-working days.

You can’t count a day as a sick day for SSP purposes if an employee has worked for a minute or more before they go home sick.

Self-certification

Let’s suppose that one of your employees went off sick at the beginning of last week, i.e. on the Monday, and they’ve had seven complete days’ sickness absence.

They’ve stayed in regular contact with you by phone during this time, but haven’t yet provided a fit note confirming that they are “not fit for work”. Can you withhold payment of SSP in this situation?

Seven days and longer

The short answer here is “no”. Where an employee has a period of sickness absence which lasts for seven days or less, they can self-certify for this entire period of time.

An employee can self-certify verbally, in writing or by using a self-certification form. In this example, the employee has verbally self-certified, but you may also request confirmation in writing and it is wise to do so (see The next step ).

However, if an employee doesn’t submit a fit note on or after their eighth continuous day of sickness absence, you still shouldn’t withhold SSP.

Be reasonable

Under SSP payment rules, an employee doesn’t have to provide evidence of incapacity, but you may require reasonable information from them to determine that they are entitled to receive SSP, e.g. a fit note or other medical evidence (assuming you’re willing to accept the latter).

Where you require reasonable information and the employee is late in providing it, you still can’t withhold SSP . Regardless of your requirements, the employee may have a good reason for not being able to supply a fit note at this point.

This might be due to them not being able to secure a GP appointment in time or they might have been admitted to hospital.

Tip. Nevertheless, don’t let the situation drag on. In the first instance, attempt to contact the employee to establish when they expect to be able to provide you with a fit note. If you can’t make contact by phone, write to them requesting a fit note (see The next step ). Be prepared to chase several times.

Tip. If the employee still doesn’t provide a fit note after several requests and there is no good reason for this, you can treat the absence as unauthorised and could consider withholding SSP. Do be aware though that the employee could challenge your decision via HMRC which may determine that SSP was payable.

For a self-certification of sickness absence form and a letter requiring statement of fitness for work, visit https://tips-and-advice.co.uk , Download Zone, year 25, issue 08.

Don’t withhold SSP if an employee doesn’t immediately provide a fit note. There may be a good reason for this, e.g. they can’t secure a GP appointment. If a fit note doesn’t materialise after repeated requests, you could then withhold SSP. However, the employee would be entitled to refer the matter to HMRC which may decide SSP is payable.

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