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Official guidance
Statutory Payments Manual

SPM200000 · Change in circumstances - contents

  • SPM200100 · Change in circumstances - Keeping in Touch (KIT) days
  • SPM200200 · Change in Circumstances - Shared Parental Leave in Touch (SPLIT) days
  • SPM200300 · Change in Circumstances - working for the liable employer during the maternity/adoption/paternity/bereavement/neonatal pay period
  • SPM200400 · Change in Circumstances - working for an employer who is not liable for Statutory Payments
  • SPM200500 · Change in Circumstances - working on a self-employed basis during the MP/AP/ShPP/SPBP/SNCP period
  • SPM200600 · Change in Circumstances - contractual liabilities when employment has ended
  • SPM200700 · Change in Circumstances - employee goes outside the UK
  • SPM200800 · Change in Circumstances - employee in legal custody
  • SPM200900 · Change in Circumstances - stillbirths/child dies
  • SPM201000 · Change in circumstances - child does not start or stops living with the adopter
  • SPM201100 · Change in Circumstances - employee dies
  • SPM201200 · Change in Circumstances - request to change start/end date of ASPP (Historical Information)
  • SPM201300 · Change in Circumstances - paying ASPP if the mother/adopter dies before or during the SMP/MA/SAP pay period (Historical Information)
  • SPM201400 · Change in Circumstances - paying ASPP following a change of mind in the event of the death of the mother/adopter
  1. Change in circumstances - contents
  2. Change in Circumstances - employee goes outside the UK

SPM200700 | Change in Circumstances - employee goes outside the UK

From HM Revenue & Customs · Statutory Payments Manual

SSP

Employees who go outside the UK during a PIW are entitled to SSP if the employer is liable to pay Class 1 NICs, or would be if the employee’s earnings were high enough.

The employer’s liability may cease before the employee’s PIW or series of linked PIWs end. In such cases, the employee continues to be entitled to SSP until their entitlement stops for another reason, for example they have reached the maximum 28 weeks SSP or their incapacity ends.

SMP/SAP/ShPP/SPBP/SNCP

Employees are entitled if they:

  • meet the qualifying conditions for entitlement to SMP/SAP/ShPP/SPBP/SNCP, and

  • go outside UK, on holiday for example, during the MPP/APP/ShPPP/SPBPP/SNCPP

SPP

Employees are entitled if they

  • meet the qualifying conditions for entitlement to SPP, and

  • go outside the UK during the paternity pay period

providing they still have responsibility for caring for the child.

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