Covid related SSP suspension of waiting days has ended
At Midnight on the 24th March 2022, the Coronavirus Act 2020 expired. With it went a lot of rules the UK has lived by for the last 2 years. One of these was the suspension of the 3 waiting days for covid related statutory sick pay.
Statutory Sick Pay Rules
For employees to qualify for statutory sick pay there are a few rules:
The employee has to be ill for 4 days or more. This does not have to be only working days. They are called a Period of Incapacity to Work (PIW)
Any days the employee is sick on a working day during the illness are called qualifying days and are paid.
The first 3 days of qualifying days are called waiting days and are not normally paid.
End of suspension
The Coronoviraus Act 2020 suspended the 3 waiting days and meant that initially, covid sickness and then later covid related sickness were paid from day 1.
This means that from 25th March 2022, normally SSP rules apply to covid related sickness and waiting days are no longer paid. The only exception is if the sick days started on or before the 24th March 2022.
HMRC Statutory Sick Pay Guidance