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Home / Simons-Taxes /Administration and compliance /Part A8 Coronavirus (COVID-19) /Division A8.2 Coronavirus (COVID-19) and employment /Other impacts of coronavirus on employment / A8.213 Coronavirus (COVID-19)—statutory sick pay (SSP) and NIC
Commentary

A8.213 Coronavirus (COVID-19)—statutory sick pay (SSP) and NIC

Administration and compliance

This content covers guidance relating to the coronavirus (COVID-19) pandemic.

Statutory sick pay (SSP) rules were changed temporarily to help workers affected by the coronavirus (COVID-19) outbreak. SSP was paid from day one rather than day four from 13 March 2020 to 24 March 2022 as covered in guidance on the GOV.UK website. Any absences from 25 March 2022 onwards are subject to the usual 3 waiting days1.

Guidance for businesses on the help available along with videos and webinars can be found here.

The following temporary measures were announced2:

  1. Ìý

    •ÌýÌýÌýÌý SSP was extended on a temporary basis to cover individuals who are unable to work because they have been advised to self-isolate, as well as people caring for those within the same household who display coronavirus symptoms and have been told to self-isolate. This ended on 24 March 20223

  2. Ìý

    •ÌýÌýÌýÌý self-isolating employees were able to obtain a notification via NHS111, which they can use as evidence for absence from work ― this is intended

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Web page updated on 17 Mar 2025 17:34