Payroll Check Ltd

Statutory Sick Pay &
Statutory Maternity Pay

Course Summary

This course covers the calculation and administration of Statutory Sick Pay and Statutory Maternity Pay.
Delegates will learn how to calculate both SSP and SMP, and the administration required to determine entitlement and calculating payments.  These areas are ones where employers often make mistakes.
The course is 'hands on' and delegates will have the opportunity to try their newly learnt (or refreshed) skills in the calculation of SSP and SMP.

Who is the course aimed at?

This course is suitable for all those that administer payroll.

Course Programme

Statutory Sick Pay
  l  Introduction
  l  Calculation
          -  Has a Period of Incapacity been formed?
          -  Does the PIW link with a previous PIW?
          -  If a linking PIW exists
          -  If a linking PIW doesn’t exist
          -  When is SSP not payable?
          -  Calculating Average Earnings
          -  Special Action for New Employees
          -  What days do I pay SSP for?
          -  How much SSP do I have to pay?
          -  When do I stop paying SSP?
          -  Offsetting SSP
          -  What happens when someone leaves? - form SSP1(L)
  l  Record Keeping
          -  What records do you need to keep?
          -  How should the records be kept?
          -  Can some employers still reclaim SSP?
          -  Average Earnings Calculations
  l  Practical Exercises

Statutory Maternity Pay
 l  Introduction
 l  Calculation
          -  Who is eligible for SMP?
          -  How do I calculate average earnings?
          -  When do SMP payments start and stop?
          -  Medical Evidence
          -  Qualifying Week (EWC)
          -  Expected Week of Confinement (EWC)
          -  What service must she have to qualify for SMP?
          -  What is a Maternity Pay Period (MPP)?
          -  Stillbirth
          -  Affects on Statutory Sick Pay
          -  How much SMP do I pay her?
 l  Gillespie Ruling (SMP and Back Pay)
 l  Record Keeping
 l  Calculating your refund
          -  Amount Recoverable
          -  Small Employers Relief (SER)
 l   Leave
          -  Statutory Maternity Leave - for all women
          -  Extended Statutory Maternity Leave
          -  Returning to the ’same’ job
          -  Antenatal Care
          -  Paternity Leave & Parental Leave Directive

What is included?

  l  Comprehensive Course Notes
  l  Certificate of Attendance
  l  Discount off consultancy
  l  Tea/coffee on arrival
  l  Morning tea/coffee
  l  Lunch
  l  Afternoon tea/coffee

* Training Dates and Venues * Payroll Update * Tax Year End & P11D *
* Income Tax & NIC * International Payroll *
* In House Training * What is included? * Costs * Continuing Professional Development * How to Book  *

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