Statutory Sick Pay & medical evidence?


J

John

If an employee is off work sick for a long period and the employer has
no objection to this as they qualify under the 13% PTS to recover almost
all the SSP from the remaining NIC's, Does the Inland Revenue require
that the employer obtain medical evidence of incapacity from the
employee, or is medical evidence only a requirement to satisfy the
employer?
 
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D

DoobieDo

[email protected] cleared said:
If an employee is off work sick for a long period and the employer has
no objection to this as they qualify under the 13% PTS to recover almost
all the SSP from the remaining NIC's, Does the Inland Revenue require
that the employer obtain medical evidence of incapacity from the
employee, or is medical evidence only a requirement to satisfy the
employer?
uk.business.payroll is next door ---------> don't cross/multi post
 
P

Philip Bird, Payroll Check

John said:
If an employee is off work sick for a long period and the employer has
no objection to this as they qualify under the 13% PTS to recover almost
all the SSP from the remaining NIC's, Does the Inland Revenue require
that the employer obtain medical evidence of incapacity from the
employee, or is medical evidence only a requirement to satisfy the
employer?
Firstly, to be pedantic the Inland Revenue no longer exists and so
doesn't require anything. Her Majesty's Revenue and Customs (HMRC) has
been responsible for most of the former responsibilities of the Inland
Revenue since 18th April.

It is for the _employer_ to be satisfied that the reasons for sickness
are genuine.

The HMRC website is very helpful ...
"- Do I need a medical certificate before paying Statutory Sick Pay?
- Employers do not require medical evidence before paying SSP. If an
employee satisfies all the conditions to receive SSP and the employer
has no reason to doubt the incapacity, SSP can be paid without medical
evidence. "
Source: www.hmrc.gov.uk/cbr-smp/faqs_sp.htm#medcert

However, you will need to consider whether the period of incapacity for
work (PIW) is reasonable taking in to account the reason given. For
example, if the employee has been unwell for three months with a sore
throat then HMRC would probably argue that there _was_ reason to doubt
the incapacity.

Hope that helps


Philip Bird
Payroll Check
www.payrollcheck.co.uk
 
P

Philip Bird, Payroll Check

John said:
If an employee is off work sick for a long period and the employer has
no objection to this as they qualify under the 13% PTS to recover almost
all the SSP from the remaining NIC's, Does the Inland Revenue require
that the employer obtain medical evidence of incapacity from the
employee, or is medical evidence only a requirement to satisfy the
employer?
Firstly the "Inland Revenue" doesn't require anything - the Revenue
ceased to exist on 18th April 2005 and was replaced by Her Majesty's
Revenue and Customs. Pedantic I know, but payroll people are like that
;-)

It is for the _employer_ to be satisfied that the reasons for sickness
are genuine. The HMRC website
[http://www.hmrc.gov.uk/employers/faqs.htm#f] explains ...
"Q. Do I need a medical certificate before paying SSP?
A. Employers do not require medical evidence before paying SSP. If an
employee satisfies all the conditions to receive SSP and the employer
has no reason to doubt the incapacity, SSP can be paid without medical
evidence. "

You need to consider, however, whether the sickness is 'reasonable'.
If the employee has been unfit for work with a sore throat for 6 months
then no doubt HMRC will expect you to have asked some questions.

Of course, the employers requirements for Company (or Occupational)
Sick Pay is a matter between employee and employer.

Hops this helps

Philip
 
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J

John

Philip Bird said:
Firstly, to be pedantic the Inland Revenue no longer exists and so
doesn't require anything. Her Majesty's Revenue and Customs (HMRC)
has
been responsible for most of the former responsibilities of the Inland
Revenue since 18th April.

It is for the _employer_ to be satisfied that the reasons for sickness
are genuine.

The HMRC website is very helpful ...
"- Do I need a medical certificate before paying Statutory Sick Pay?
- Employers do not require medical evidence before paying SSP. If an
employee satisfies all the conditions to receive SSP and the employer
has no reason to doubt the incapacity, SSP can be paid without medical
evidence. "
Source: www.hmrc.gov.uk/cbr-smp/faqs_sp.htm#medcert

However, you will need to consider whether the period of incapacity
for
work (PIW) is reasonable taking in to account the reason given. For
example, if the employee has been unwell for three months with a sore
throat then HMRC would probably argue that there _was_ reason to doubt
the incapacity.

Hope that helps
Yes that helps. Thanks for the reply, much appreciated.
 

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