If you want advice, then please write in which you questions will be answered by Louise Mitchell
Q I run a small business. One of my employees is currently on sick leave and it seems likely that it will be awhile. Do I pay him his regular wages, everything is off, sick?
A No. If it qualifies for Statutory Sick Pay (SSP), he is entitled to 70.05 per week. If, on average, earn less than 84.00 per week, it does not qualify for SSP. If this is indeed the case, you must provide a form SSP1 detailing what they can take this to the DSS to seek assistance. To qualify for SSP, the employee should be absent for four days or more. For example, if an employee is absent for two weeks (Monday - Friday), they would receive their normal salary for the first three days, and thereafter receive SSP for the seven days. However, for any absence exceeding one week, they are required to provide medical evidence.
Q One of my employees is due to have a baby in April 2007. I think I remember reading that the period of maternity pay (SMP) is paid is due to the increase - is that correct?
A For babies born after April 1, 2007 SMP should be granted for a continuous period of 39 weeks.
Q How can I work on SMP an employee?
You should consult with a gross salary of the employee within the prescribed period - usually the period of eight weeks up to and including the 15th week before the due date.
For the first 6 weeks SMP should be paid 90% of his average weekly earnings. As for the remaining 33 weeks SMP is paid at the lowest rate (108.85), a rate which is equal to 90% of his average weekly earnings.
Q One of my employees currently receiving Statutory Sick Pay (SSP) - Can I get that and if so, how and who?
A It is possible for you to get this through your PAYE month, however, that in the following circumstances: If you multiply the total gross figure NIC (add the employer's NIC and gross all employees paid within the period specified PAYE) of 13% and this figure is lower than the SSP paid, you can recover the difference.
Q One of my employees later, she has been with us for a little over six months, just tell me she is now adopting a child. Can you let me know if it should be paid holiday Adoption Pay (SAP)?
Your employee will be eligible to SAP if it satisfies the following conditions:
She was matched with a child for adoption by an adoption agency?
It was your job without interruption for at least 26 weeks up to and including the week the adoption agency told her she was matched with a child for adoption
She earns on average enough to be relevant for NI.
If an employee's gross weekly earnings are 84.00 or more, it should receive Statutory Adoption Pay at 108.85, 90% of its average gross weekly earnings if this is less than 108.85 for 26 weeks.