Disputes over SSP

If an employer decides an employee is not entitled to SSP and the employee does not agree with this, the employer must give reasons for its decision in writing. An appeal against this to the HMRC can be made within six months of the refusal to pay. The period for which of the claim for SSP and the employer’s grounds for refusing to pay it must be stated. The local Jobcentre will have details on how to make an appeal. The employee can write directly to the HMRC to pursue a claim if the employer refuses to provide anything in writing.

If the employer does not believe that an employee is sick (even with evidence from their doctor), the employee may need to go for an independent medical examination arranged (with their permission) through the HMRC. The HMRC Disputes Team will then issue an informal opinion based on the evidence given by the employee, the employer and the results of the medical examination. There is a fee for this kind of claim. Only the HMRC can resolve a dispute over entitlement to SSP (although the non-payment of contractual occupational sick pay could be challenged as an unlawful deduction from wages, see page 60).