Changes to Statutory Sick Pay
Statutory Sick Pay has been updated to take into account the current coronavirus situation.
There have been two major changes and they are:
1. An employee who is in the vulnerable category and has been advised to shield will be deemed incapable of work and, therefore, entitled to claim Statutory Sick Pay. This change takes effect from 16 April 2020 and does not appear to have any retrospective effect.
2. HMRC has updated its statutory payments manual to provide that employees do not qualify for SSP if they are on furlough leave.
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