Pregnancy related absence and Statutory Sick Pay

Pregnancy related absence and Statutory Sick Pay (SSP) in Sage Payroll.

Employees can't receive more than one statutory payment at any given time.

For example: Your employee receives Statutory Maternity Pay (SMP) or Maternity Allowance (MA).

They can't also receive SSP. This is applicable during the 39-weeks during which SMP or MA is payable.

Is the employee off work because of her pregnancy?

This can affect when the employee’s maternity leave begins, and when you have to begin paying SMP.

Pregnancy related absence

If a pregnancy related absence happens on the Sunday four weeks before the due date of the baby:

• this affects when the employee’s maternity leave begins
• this affects when you have to begin paying SMP

Consider leave having begun the day after the first day of pregnancy-related absence. It must fall within the span of time defined above. She begins to receive SMP on the same day.

SSP disqualifying period

There's a period, spanning the week in which the baby arrives, for which SSP isn't payable. We call this the disqualifying period.

An employee receiving SMP or MA has no entitlement to SSP during the 39-week period in which SMP or MA is payable.

If the employee qualifies for no SMP or MA, there's no entitlement to SSP.

This is applicable during the 18 weeks that begin on the earlier of the following:

• The start of the week in which her baby is born
• The start of the week in which she's first off sick because of her pregnancy. This applies if this falls on or after the start of the fourth week before the baby is due

If she's receiving SSP, her entitlement to SSP ends on the earlier of the following:

• The date on which the baby arrives
• The day she's first off sick because of her pregnancy. But only if this coincides with any of the following:
• Start: The Sunday beginning the fourth week before her baby is due
• End: The baby’s due date

If the absence occurs after the 39-week period during which she qualifies for SMP or MA:

• The employee is subject to the normal qualifying rules for SSP

If the absence begins before or during the 39-week SMP period, there's no entitlement to SSP.

SSP entitlement begins again if another unlinked absence occurs. This needs to be at least eight weeks after the end of that absence.

Example 1: The employee calls in sick the day she's due to start work after her SMP or MA has finished. They could have an entitlement to SSP. She must meet the other qualifying conditions.

Example 2: The employee phones in during the last week of her SMP or MA. She explains she won't return to work because she's sick. The employee doesn't qualify for SSP throughout that particular absence.

Example 3: The employee returns to work. She then has a Period of Incapacity for Work (PIW) due to sickness before the end of the SMP 39-week period. The employee could qualify for SMP instead of SSP.

Read further information on the HMRC website at gov.uk.