{"id":3304,"date":"2025-05-21T09:28:44","date_gmt":"2025-05-21T08:28:44","guid":{"rendered":"https:\/\/www.robbtax.co.uk\/blog\/?p=3304"},"modified":"2025-05-21T08:29:18","modified_gmt":"2025-05-21T08:29:18","slug":"understanding-linked-periods-of-sickness-and-how-they-affect-payroll","status":"publish","type":"post","link":"https:\/\/www.robbtax.co.uk\/blog\/understanding-linked-periods-of-sickness-and-how-they-affect-payroll\/","title":{"rendered":"Understanding linked periods of sickness and how they affect payroll"},"content":{"rendered":"

When it comes to Statutory Sick Pay (SSP), most payroll teams are confident in calculating payments for a single period of absence.<\/p>\n

<\/p>\n

However, what happens when an employee has more than one spell of sickness over a short space of time?<\/p>\n

This is where linked periods of sickness come into play, and misunderstanding them can lead to errors in entitlement and payment.<\/p>\n

What is a linked period of sickness?<\/strong><\/h3>\n

A linked period of sickness arises when an employee has more than one absence due to illness, and those absences occur within an eight-week window of each other.<\/p>\n

Crucially, for a period to be linked, each absence must qualify as a Period of Incapacity for Work (PIW).<\/p>\n

A PIW is formed when the employee has been sick for at least four consecutive days, which can include non-working days.<\/p>\n

So, two separate four-day illnesses, occurring a few weeks apart, can be linked for SSP purposes.<\/p>\n

Why does this matter?<\/strong><\/h3>\n

When periods of sickness are linked, the employee may not have to serve waiting days again, meaning SSP could be payable from the first qualifying day of the subsequent absence.<\/p>\n

This can affect how much SSP is due, and when.<\/p>\n

If the periods are not linked (i.e. more than eight weeks apart or one is not long enough to form a PIW), the standard three waiting days apply again, and SSP would only be paid from day four.<\/p>\n

This rule is set out in section 152 of the Social Security Contributions and Benefits Act 1992 (the Act), and it remains an important consideration for anyone running payroll.<\/p>\n

How payroll teams should handle this<\/strong><\/h3>\n
    \n
  • Keep detailed absence records<\/strong> \u2013 Dates of all sickness absences should be recorded and reviewed together to assess whether they fall within the eight-week linking rule.<\/li>\n
  • Check for PIW formation<\/strong> \u2013 Do not assume every absence counts. Only those lasting four or more consecutive days can be linked.<\/li>\n
  • Use payroll software carefully<\/strong> \u2013 Make sure your system is set up to apply the linking rules correctly, especially when absences are close together.<\/li>\n
  • Watch the SSP cap<\/strong> \u2013 All paid SSP counts towards the employee\u2019s 28-week maximum entitlement, even when periods are linked.<\/li>\n<\/ul>\n

    Let\u2019s say your employee was off sick from 1 to 7 March (seven days) and then again from 25 to 29 April (five days).<\/p>\n

    Because both absences lasted over four days and occurred within eight weeks, they are linked.<\/p>\n

    This means you:<\/p>\n

      \n
    • Paid SSP from day four of the March absence.<\/li>\n
    • Owe SSP from day one of the April absence (no new waiting days).<\/li>\n
    • Must track how many total weeks of SSP have been used.<\/li>\n<\/ul>\n

      With potential legislative changes on the horizon such as abolishing waiting days and removing the Lower Earnings Limit, it is even more important to understand how the current rules work.<\/p>\n

      We recommend reviewing your absence and payroll procedures to ensure you are fully compliant and keeping good records.<\/p>\n

      If you are unsure whether an employee’s absence qualifies as a PIW or whether periods should be linked, our payroll team is happy to help you.<\/p>\n

      Need help reviewing your payroll process for SSP compliance? Speak with our team today.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

      When it comes to Statutory Sick Pay (SSP), most payroll teams are confident in calculating payments for a single period of absence.<\/p>\n","protected":false},"author":1,"featured_media":3307,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,89],"tags":[],"yoast_head":"\nUnderstanding linked periods of sickness and how they affect payroll - Accountants in Sutton Coldfield<\/title>\n<meta name=\"description\" content=\"Robb & Co is an independent firm of chartered accountants and specialist tax advisors based in Sutton Coldfield, West Midlands.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.robbtax.co.uk\/blog\/understanding-linked-periods-of-sickness-and-how-they-affect-payroll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding linked periods of sickness and how they affect payroll\" \/>\n<meta property=\"og:description\" content=\"When it comes to Statutory Sick Pay (SSP), most payroll teams are confident in calculating payments for a single period of absence.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.robbtax.co.uk\/blog\/understanding-linked-periods-of-sickness-and-how-they-affect-payroll\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountants in Sutton Coldfield\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-21T08:28:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-21T08:29:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.robbtax.co.uk\/blog\/wp-content\/uploads\/2025\/05\/shutterstock_2425702279-1024x717.jpg\" \/>\n<meta name=\"author\" content=\"Robb & Co Chartered Accountants in Sutton Coldfield\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Understanding linked periods of sickness and how they affect payroll\" \/>\n<meta name=\"twitter:description\" content=\"When it comes to Statutory Sick Pay (SSP), most payroll teams are confident in calculating payments for a single period of absence.\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Robb & Co Chartered Accountants in Sutton Coldfield\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.robbtax.co.uk\/blog\/understanding-linked-periods-of-sickness-and-how-they-affect-payroll\/\",\"url\":\"https:\/\/www.robbtax.co.uk\/blog\/understanding-linked-periods-of-sickness-and-how-they-affect-payroll\/\",\"name\":\"Understanding linked periods of sickness and how they affect payroll - 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