I am a bit shocked. Linking has been around as long as SSP itself - although at least your software deals with the rest of SSP processing!
For those who are not familiar with the process of linking, it is where one Period of Incapacity for Work (PIW) is separated from the last PIW by 56 days or less. If this situation takes place, the two PIWs effectively become one. It is not necessary for employees to wait for another three days for it to begin if they have already done so during the first PIW.
In addition, the eligibility conditions for the first PIW also apply to the second one in relation to entitlement or non-entitlement too. Take a look at HMRC’s SSP guidance. For clearer and more in-depth help, also read HMRC’s Statutory Payments Manual from page SPM11000.
HMRC released its Linking Tables for 2019 on 14 January 2019 and they can be viewed on Gov.UK.
Ian Holloway is head of legislation and compliance at Cintra HR and Payroll Services. He was involved in processing payrolls large and small from organisations across all sectors until 2011 when he started helping to educate the profession by developing course material, newsletters and face-to-face presentations.
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I am a bit shocked. Linking has been around as long as SSP itself - although at least your software deals with the rest of SSP processing!
For those who are not familiar with the process of linking, it is where one Period of Incapacity for Work (PIW) is separated from the last PIW by 56 days or less. If this situation takes place, the two PIWs effectively become one. It is not necessary for employees to wait for another three days for it to begin if they have already done so during the first PIW.
In addition, the eligibility conditions for the first PIW also apply to the second one in relation to entitlement or non-entitlement too. Take a look at HMRC’s SSP guidance. For clearer and more in-depth help, also read HMRC’s Statutory Payments Manual from page SPM11000.
HMRC released its Linking Tables for 2019 on 14 January 2019 and they can be viewed on Gov.UK.
Ian Holloway is head of legislation and compliance at Cintra HR and Payroll Services. He was involved in processing payrolls large and small from organisations across all sectors until 2011 when he started helping to educate the profession by developing course material, newsletters and face-to-face presentations.
OTHER ARTICLES THAT MAY INTEREST YOU
Statutory sick pay from 6 April 2019
Millions of UK workers unaware of sick pay realities
New Jersey introduces "broadest and strongest" sick leave laws in US
