(8) Manner in which SSP is to be paidSSP is regarded as a form of earnings. Accordingly, it is normally paid in the same way and at the same intervals as if it were normal wages – tax and any National Insurance deductions will therefore be made as appropriate, as will other authorised deductions such as trade union subscriptions. The position in respect of employer's pension contributions is more complex and much will depend on the scheme rules and any relevant provisions in the employment contract. Note that deductions pursuant to attachment of earnings orders (including council tax orders)
SSP is regarded as a form of earnings. Accordingly, it is normally paid in the same way and at the same intervals as if it were normal wages – tax and any National Insurance deductions will therefore be made as appropriate, as will other authorised deductions such as trade union subscriptions. The position in respect of employer's pension contributions is more complex and much will depend on the scheme rules and any relevant provisions in the employment contract. Note that deductions pursuant to attachment of earnings orders (including council tax orders)
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