How does the self cert sick note work please ? There is 1 member of staff off and has filled in one of these certificates, does the company have to pay them or the benefit office. Thanks x
The company may have to pay them SSP (Statutory Sick Pay). The rules for entitlement to SSP are rather complex. Most half-decent payroll software will evaluate entitlement and handle the calculation of SSP automatically if you enter the sick-absence on the employee's absence calendar.
Do they qualify for SSP? Does the employer pay occupational sick pay?
Have a look here for an overview: http://www.hmrc.gov.uk/paye/employees/statutory-pay/ssp-overview.htm
The employer may be able to reclaim some of the SSP that's paid to the employee. From HMRC website: "You can't automatically recover SSP. You can only recover any SSP you've paid in a tax month that's over and above 13 per cent of your gross Class 1 NICs liability for that month. This is known as the 'Percentage Threshold Scheme' (PTS). Unless you qualify under the PTS, you are not entitled to recover any SSP."
See also: http://www.hmrc.gov.uk/paye/employees/statutory-pay/ssp-calc.htm
