Form SSP1, used by employers to inform employees that they cannot pay, or can no longer pay, SSP has been updated to reflect the following changes that took effect from 1 October 2006:

• the increase from 52 weeks to 104 weeks in the linking period for employees returning to work after receiving Incapacity Benefit if they have a BF220B linking letter, and
  
  
• the removal of the age 65 limit on entitlement to SSP.

...UK Payroll News - Latest

Source:
Form SSP1 Statutory Sick Pay and Incapacity Benefit

The UK Payroll News is sponsored by HRD & Payroll Solutions

Discuss this news item in the PayPerShop Forum

From 1 October 2006, the linking period for employees returning to work after receiving Incapacity Benefit increases from 52 weeks to 104 weeks. As explained in HMRC's E14 Supplement Helpbook, employers should check with all new or returning employees to see if they have a BF220B linking letter or check with the Jobcentre Plus or social security office to see if there is any ongoing Incapacity Benefit entitlement. If the employee is sick again before the expiry date shown on the linking letter, the employer must issue the SSP1 changeover form instead of paying SSP. The employee re-qualifies for Benefits at the higher rates without having to serve any qualification periods.

The increase in the linking period from 52 weeks to 104 weeks was announced in this years E14 Helpbook. The change has been implemented by means of the Social Security (Miscellaneous Amendments) (No. 4) Regulations 2006.

...back to 28 September 2006

Source:
Social Security (Miscellaneous Amendments) (No. 4) Regulations 2006

The UK Payroll News is sponsored by HRD & Payroll Solutions

Discuss this news item in the PayPerShop Forum