Regulation 7 Statements relating to the payment of Statutory Sick Pay
The following regulation shall be inserted after regulation 15 of the principal regulations:—
““Statements relating to the payment of Statutory Sick Pay
15A(1)Subject to the provisions of this regulation, where
(a)an employee is about to leave his employment with his employer, or has been employed by him in the past.
(b)the period of entitlement as between the employee and that employer will come or has come to an end within the period of 8 weeks ending with the day on which the employee's contract of service with the employer concerned expires or is brought to an end, and
(c)the employer is or was liable to make to the employee a payment of statutory sick pay in respect of a day or days falling within that period of 8 weeks,
the employer shall provide the employee with a statement in writing containing the information specified in paragraph (2) within 7 days of the employment ending.
(2)The information mentioned in paragraph (1) is—
(a)the date of the first day of the period of entitlement;
(b)the number of weeks (a week being 7 days beginning with Sunday) and days in respect of which the employer was liable to make a payment of statutory sick pay to the employee in that period of entitlement;
(c)the date of the last day in respect of which the employer was liable to make to the employee a payment of statutory sick pay;
(d)the date the statement was made by the employer; and
(e)the full name, address and, if there is one, telephone number of the employer making the statement.
(3)For the purposes of paragraph (2)(a) and (b) above, the period of entitlement includes any previous period of entitlement relevant for the purposes of regulation 3A (maximum entitlement to statutory sick pay in a period of entitlement).
(4)For the purposes of this regulation, where the total number of days in the period of entitlement in respect of which the employer is or was liable to make the employee a payment in respect of statutory sick pay amounts in aggregate to less than a complete week or number of weeks, then the number of weeks shall be determined by disregarding the remainder where it is 3 days or less and if it is not by rounding them up to a week.
(5)Where a question arises under Part I of the 1982 Act as to or in connection with entitlement to statutory sick pay, a written statement or, as the case may be, a revised written statement containing the information specified in paragraph (2) shall be provided by the employer to the employee within 7 days of the question being determined.
(6)A question is determined for the purpose of paragraph (5) when the time for appealing from a decision of an adjudication officer, a local tribunal or a Commissioner, as the case may be, has expired or leave to appeal has been refused.
(7)Where an employer does not have a record of an employee's place of residence and the employee does not attend his place of employment, the employer shall retain all the information contained on the statement for 3 years after the end of the tax year to which the statement relates; so however that the employer shall issue a statement to the employee if within the period in which the information is so retained he provides the employer with the postal address of his place of residence or attends in person at his former place of employment.
(8)An employer may, at the request of a person who is or was employed by him, provide a second copy of the statement if he is satisfied that the person making the request has a need for it.”.