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Statutory Sick Pay (SSP) record sheet About this form More information This form is for employers to use to record details of their employee's Statutory Sick Pay (SSP). You must keep these details.
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Statutory Sick Pay (SSP) record sheet — details of absence from work (from 7 December 2012) For the first three months of your absence, your absence will be recorded on an SSP record sheet. If not, you continue to record your absence in your absence summary. The SSP account number and your SSP address are shown on the record sheet. This section will tell you the details of your SSP record sheet (the name and address of the organization and the date when you entered the period in your absence). If you have not received your SSP record sheet within 21 days after you left employment the HMRC may ask for further information, if you are a member of the SSP scheme. If the employer is not able to provide the information in our inquiry form, they have 11 working days to do so. Note for E14 employers For those employees (not E14 or A and NOT E14) who have completed their employment relationship with you, and you are in the process of applying for Statutory Sick Pay (SSP), you should take a note to indicate which year of employment the employee left and when they left (see below for the dates you should have sent your SSP record sheet). E14 employers who have completed their employment relationship with them, and you are not yet getting your SSP record sheet, a copy of the E14 Employment Relationship Agreement must be attached. If the employee left before the end of the first third of the quarter (see the table below), this will be recorded on the first four SSP record sheets. If the employee left after the end of the third of the quarter, this will be recorded on the first three SSP record sheets. These record sheets must be sent to you within 21 days after the employee left (for example, if you send SSP record sheets on 29 December, the employee will have a record of their first 3 SSP record sheets sent to them by the 31st of December). If you think that at the time of leaving, your employee may have become entitled to a different or higher rate of pay than you had recorded on your SSP record sheet, take a note of the difference on page 1 of the Employee's SSP record sheet.