SPM210300 | Record Keeping - SSP: voluntary records

There are some voluntary records that the employer may find useful to keep such as:

• any doctor’s statements or other certificates received. The employer may keep or copy the original, or at least record the date the doctor signed the statement

• the date of receipt

• the period it covers

• the nature of the illness, and

• details of the rules about notification of sickness and the date this was done. This information is useful if a dispute arises about late notification of sickness and any decision to withhold SSP.

Other useful information would be:

• any records of QDs in each PIW. Employers may need this information if HMRC is asked to decide on SSP entitlement. They may also need to record this information on form SSP1, see SPM110700 and

• records of days for which SSP was not paid and the reason why.