http://www.hmrc.gov.uk/helpsheets/e14.pdfthis is info of the Employers SSP disk
When to start paying SSP
SSP isn’t payable straight away. The first three Qualifying Days of a PIW are called ‘Waiting Days’ (WD’s) when SSP isn’t payable: SSP is payable from the first qualifying day after the three WDs.
Qualifying conditions
An employee must meet all the following conditions to get SSP.
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They must be your employee – and they will need to have done some work under their employment contract before going off sick.
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They must be incapable for work for at least four days or more in a row. This is called a 'period of incapacity for work’ (PIW). See 'Terms used in this helpbook’ on page 4 for an explanation of PIW.
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They must have at least one Qualifying Day in each week – these are days they normally work. See 'Terms used in this helpbook’ on page 4 for an explanation on QDs.
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Their earnings must be at least as much as the lower earnings limit (LEL) for National Insurance contributions (NICs). This is £97.00 a week from 2010–2011. See 'Terms used in this helpbook’ on page 4.
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They must have notified you about their sickness – either within your own time limit or within seven days.
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They must provide you with medical evidence of their sickness if you require it, see page 10.