SSP daily rate errors in E14 bookletFriday, June 24th, 2011
Rounding errors identified in the “Daily rates table” where there are 7 qualifying days in a week.
Vince Ashall, one of The Learn Centre’s tutors, recently identified errors in the SSP Daily rates table on page 6 of the E14 booklet for 2011. Similar errors appear in the Basic PAYE Tools. Some of the figures shown on the line for 7 qualifying days in a week are rounded down instead of up.
Regulation 11 of the Statutory Sick Pay (General) Regulations 1982 states:
Rounding to avoid fractional amounts - Where any payment of statutory sick pay is made and the statutory sick pay due for the period for which the payment purports to be made includes a fraction of a penny, the payment shall be rounded up to the next whole number of pence.
The Table that we calculated ourselves and published in one of our December 2010 newsletters gave the correct figures, as follows:
|Unrounded daily rates||Number of QDs in week||Number of days due|
However, the figures that appear in the E14 booklet are as follows:
In reply to our query on the errors, HMRC has provided the following statement:
HMRC has now checked the tables in the E14 and these show incorrect amounts where there are 7 qualifying days in a week and the individual is due 3,4,5 or 6 days SSP. The Basic PAYE Tools SSP calculator also incorrectly calculates the amounts where there are 7 qualifying days and the individual is due 2, 3 or 6 days SSP.
We will correct the E14 tax tables by placing an updated PDF version of the help-book on the HMRC website, and the SSP calculator on the Basic PAYE Tools will be updated during the week commencing 4 July 2011. We will also advise our Contact Centre staff so that they are aware of the errors and are able to deal with any enquiries which may arise.
Due to the disproportionate cost of doing so, we will not be amending our paper guidance.