| Louise Mitchell, Director of Precise Payroll provides | | | | the remaining 33 weeks SMP is paid at the lower of |
| information and advice in relation to statutory pay. | | | | either the standard rate (£108.85) or a rate which is |
| If you would like advice, then please write in where | | | | equal to 90% of the employee's average weekly |
| you questions will be answered by Louise Mitchell | | | | earnings. |
| Q I run a small company. One of my employees is | | | | Q One of my employees is currently receiving |
| currently off sick and it looks likely that he will be off | | | | Statutory Sick Pay (SSP) - can I reclaim this and if so |
| for some time. Do I have to pay him his normal | | | | how and who from? |
| salary whilst he is off ill? | | | | A It is possible for you to reclaim this through your |
| A No. If he qualifies for Statutory Sick Pay (SSP), he | | | | monthly PAYE, however, only in the following |
| will be entitled to £70.05 per week. If, on average, | | | | circumstance: If you multiply the total gross NIC |
| he earns less than £84.00 per week, he does not | | | | figure (add the gross employer and employee NIC |
| qualify for SSP. If this is indeed the case, you must | | | | for all employees paid within the specified PAYE |
| provide them with an SSP1 form detailing this so that | | | | period) by 13% and this figure is less than the SSP |
| they can take this to the DSS to claim assistance. In | | | | figure paid, you can reclaim the difference. |
| order to receive SSP, the employee would have to | | | | Q One of my newest employees, she has been with |
| be absent for four or more days. For example, if the | | | | us for just over six months, has just told me that |
| employee is off for two weeks (Monday - Friday), | | | | she is in the process of adopting a child. Can you |
| they would receive their normal pay for the first | | | | advise me whether she should be paid Statutory |
| three days, and thereafter receive SSP for the | | | | Adoption Pay (SAP)? |
| additional seven days. However, for any absence | | | | A Your employee will be eligible for SAP if she meets |
| longer than a week, they are required to provide | | | | the following conditions: |
| medical evidence. | | | | * She has been matched with a child for adoption by |
| Q One of my employees is due to have a baby in | | | | an adoption agency? |
| April 2007. I think I remember reading that the period | | | | * She has been in your employ without a break for |
| that Statutory Maternity Pay (SMP) is paid for is due | | | | at least 26 weeks up to and including the week the |
| to increase - is that correct? | | | | adoption agency told her that she has been matched |
| A For babies born after 1 April 2007 SMP should be | | | | with a child for adoption |
| paid for a continuous period of up to 39 weeks. | | | | * She earns enough on average to be relevant for NI |
| Q How do I work out an employee's SMP? | | | | purposes. |
| A You should review the employee's gross earnings | | | | If an employee's gross weekly earnings are £84.00 |
| in a set period - this is usually the eight week period | | | | or more then she should receive Statutory Adoption |
| up to and including the 15th week before their due | | | | Pay at £108.85 or 90% of her average gross |
| date. | | | | weekly earnings if this is less than £108.85 for 26 |
| For the first 6 weeks SMP should be paid at 90% of | | | | weeks. |
| the employee's average weekly earnings. Whilst for | | | | |