by Ian Congreave » 23 Feb 2011, 06:32
Entitlement to SSP (and SMP etc) is not dependent on payment of NICs. (In fact, employees on other table letters who earn between the lower earnings limit and the primary threshold are treated as having made a contribution, even though they have not paid any NICs.)
The earnings condition is simply whether their average earnings in the 8-week qualifying period has reached or exceeded the LEL. As your employee meets that condition, she is entitled to SSP (assuming that the other qualifying conditions are met).
Ian Congreave
Ian Congreave retired from his payroll and HR work at the end of November 2011. He founded the Forum in 2004, when it was known as the PayPerShop Forum. Ian would like to thank the many Forum members who have asked and answered hundreds of questions and helped to make the Forum a valuable resource to the payroll community.