HM Revenue & Customs

Linked Periods of Incapacity for Work (PIW) and Waiting Days (WD)

Linking Periods

PIWs are linked and treated as one PIW if the gap between them is eight weeks (56 days) or less. A PIW must always be formed before there can be a link, that is that your employee must be sick for at least 4 or more days in a row. Odd days of sickness do not form a PIW and cannot link. If your employee has been off sick in the last eight week before the start of the next PIW, youneed to have details of the last date they were off sick, how many waiting days (WDs) were used and how many weeks and SSP were paid.

Waiting Days

SSP is not payable for the first three Qualifying Days (QDs) in a period of Incapacity for Work (PIW). These are called Waiting Days (WDs)

They are not always the first three days of sickness as the employee may have been sick on non QDs.

Where PIWs are linked and all three WDs have been served in the first PIW, there will be no WDs in any later linked spells ofsickness.

But, if all three WDs have not been served in the first PIW, any remaining WDs must be served at the beginning of the next linked PIW.