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

Administration and compliance

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

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

Following Spring Budget 2020, statutory sick pay (SSP) rules were changed temporarily to help workers affected by the coronavirus (COVID-19) outbreak. The Chancellor confirmed the Prime Minister's previous announcement that SSP will be paid from day one rather than day four. Updated guidance on the GOV.UK website set out that for those in self-isolation due to coronavirus from 13 March 2020, waiting days need to be observed, but before that, the waiting days need to be observed as usual. This has been brought into legislation via various statutory instruments.

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

The following new measures were announced1:


    •     SSP is 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


    •     self-isolating employees are able to obtain a notification via NHS111, which they can use as evidence for absence from work ― this is intended to take pressure away from GPs


    •     Employees may request a 'shielding note' or letter from their doctor or health authority advising them to shield which may be used as proof of a valid claim for SSP due to coronavirus. See Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)

Self-employed individuals and employees below the lower

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