An employer does not have to pay SSP to an employee in certain specific circumstances. One of those situations is if the employee has been taken into legal custody.
The exact definition of “legal custody” has always been somewhat vague, so it is good to see that HMRC have updated their guidance on the subject, this can be found here.
Your employee is in legal custody
A Period of Incapacity for Work (PIW) ends (or if day 1 does not arise) with the start of the legal custody and SSP is no longer payable. However, if the incapacity for work continues, a new PIW is formed after release from legal custody regardless of the illness – whether continuing or a new one or a deterioration of the original ailment after an early return to work - and providing all other qualifying rules apply SSP should be paid. If there is less than 8 weeks between the PIWs then the usual linking rules apply and waiting days do not have to be served again. If more than 8 weeks between the PIWs, normal waiting days would apply.
If an employee is sick and is unable to work and then arrested and taken into legal custody, any entitlement to SSP ends.
