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SPM10345 - Statutory Sick Pay (SSP) - Forms and Guidance: SSP1(L) - Leavers Statement (up to 27 October 2008)

Prior to 27 October 2008 when this form became obsolete. If an employee left their employer within eight weeks of receiving SSP they could ask their employer to issue form SSP1(L).

Regulation 4 of the Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1996 required employers to issue form SSP1(L):

  • if their employee asked them to, and
  • SSP was payable for at least one week in the eight weeks before the contract ended.

Employers could use their own computerised version of the form if they wish. This had to show:

  • the employee’s name
  • the employee’s NI number
  • the employee’s clock number or payroll number
  • the first day of sickness, taking into account any information on form SSP1(L) which the employee had given them
  • the last day for which SSP was payable
  • the number of weeks and days of SSP paid, bearing in mind the rounding rules (three days or more rounded up, less than three days are disregarded)
  • the date the leaver’s statement was issued
  • the employer’s name, and address
  • advice to the employee on how to use the form.

If an employee had a PIW with the new employer and the gap between the last day of SSP on the statement (form SSP1(L)) and the first day of the PIW with the new employer was eight weeks (56 days) or less, the new employer’s maximum liability for SSP in the PIW was reduced by the number of weeks already paid as shown on the form. This was the only effect of the SSP1(L) - the new employer (unless TUPE applies) had to apply the normal rules about waiting days and AWE.

The statement had to be received by the new employer on or before the seventh calendar day after the first QD in the PIW.

If the employee had ‘good cause’ for giving the statement late to their new employer, the employer could still take it into account.

Statements received more than 91 days after the first QD in the PIW with the new employer could be disregarded.

As part of the Government’s Welfare Reforms on 27 October 2008, this form became obsolete. From that date, any period of SSP with a previous employer no longer counts towards an employee’s maximum entitlement.