ICB's membership throughout the United Kingdom (UK) means we highlight issues covering all nations and particularly where differences apply.
Statutory Sick Pay (SSP) is a UK-wide statutory payment and has largely operated consistently regardless of where the employer or worker is based. This is even though the legislation is different in Great Britain and Northern Ireland. However, two recent developments have given us the possibility that the same statutory payment will operate differently:
In Great Britain
The Briefing Notes following the King’s Speech indicate that a future Employment Rights Bill will make the following changes to SSP in Great Britain:
1. Entitlement will be extended to more workers by removing the ‘Earnings at the LEL’ criterion, and
2. The three Waiting Days (in the Period of Incapacity for Work (PIW)) will be removed meaning SSP is paid sooner. We assume the worker will still have to form the PIW and it is only the Waiting Days that will be removed
Both proposals are in line with the Labour Party’s ‘Make Work Pay’ document published ahead of the 2024 General Election.
In Northern Ireland
The Department for the Economy consultation on a Northern Irish Employment Rights Bill makes no reference to SSP reforms. The only references to sick pay relate to the fact employers might be required to include entitlement in a written statement (of particulars) to employees, the introduction of Carer’s Leave and the introduction of Neonatal Care Leave and Pay.
SSP for workers in Northern Ireland will be different from SSP for workers in Great Britain.
For Bookkeepers
For bookkeepers and anyone processing payroll, one statutory payment operating differently is not something we need. Nor is it something that software developers will want to consider.
ICB advises, therefore, that members should highlight this in the current consultation in Northen Ireland and the one that is planned in Great Britain.
