Glasgow City Law: Employer Records for Paid Sick Leave

Labor and Employment Scotland 4 Minutes Read ยท published February 11, 2026 Flag of Scotland

Introduction

In Glasgow, Scotland, employers must follow national statutory sick pay (SSP) rules while keeping accurate payroll and absence records to meet enforcement and audit requirements. This guide explains what employers in Glasgow should record, how long to keep records, who enforces the rules, and the practical steps to comply locally and nationally.

Keep clear records from day one of any sickness absence.

Recordkeeping obligations for paid sick leave

Under UK SSP rules employers are responsible for calculating and paying statutory sick pay and for maintaining supporting documentation, including sickness notices, fit notes, payroll entries and SSP calculations. For official guidance on SSP responsibilities see the national guidance.[1]

  • What to record: employee identity, dates of absence, reason, fit note copies where applicable, SSP calculations and payment dates.
  • Retention period: keep records for at least three years where required by PAYE rules.[2]
  • Documentation: payslips, payroll reports, staff absence registers and any written correspondence about the absence.
Employers must retain payroll and SSP-related records to evidence correct calculations.

Penalties & Enforcement

Enforcement of employer obligations for SSP and PAYE recordkeeping is handled at national level by HM Revenue & Customs (HMRC) and by employment tribunals for wider employment-rights disputes; local authorities may investigate related consumer or trading issues. The official national guidance sets out employer duties and recordkeeping expectations.[1]

  • Fine amounts: specific monetary fines for failure to keep correct SSP or PAYE records are not specified on the cited HMRC guidance page; enforcement commonly takes the form of assessments, recovery of amounts and civil penalties which are detailed on HMRC pages.[2]
  • Escalation: first-action enforcement and subsequent civil recovery or penalty procedures are described by HMRC; exact escalation ranges are not specified on the cited guidance.[2]
  • Non-monetary sanctions: HMRC can issue notices, make assessments and seek recovery through civil process; employment tribunals can order remedies for employee claims.
  • Enforcer and complaints: HMRC handles PAYE and SSP compliance; local Glasgow City Council Trading Standards can receive complaints about unfair business practices and advise on local compliance.[3]
  • Appeals and review: appeals against HMRC assessments or penalties follow HMRC review routes and time limits described on HMRC pages; specific statutory time limits are set out on the relevant HMRC notices (see citations).
  • Defences and discretion: statutory defences such as reasonable excuse are considered in HMRC procedures; any permitted exemptions or reliefs are set out in national legislation or guidance.
If a precise fine or statutory period is needed for a case, consult the HMRC page linked below for the controlling details.

Applications & Forms

There is no separate Glasgow municipal form for SSP; employers use payroll systems and HMRC reporting channels. Employers must maintain records and, when required, provide information to HMRC or to an employee making a claim. See HMRC guidance for payroll recordkeeping and reporting requirements.[2]

  • Official forms: no Glasgow-specific SSP forms are published; use payroll reporting to HMRC and provide fit notes or signed statements as evidence when requested.
  • Submission: payroll reporting is via HMRC online services or approved payroll software; evidence for disputes may be submitted per HMRC instructions.

Action steps for Glasgow employers

  • Set up a staff absence policy that documents SSP eligibility, notification and fit-note procedures.
  • Retain payroll and SSP documentation for at least three years and ensure secure storage.
  • Contact HMRC for compliance queries and Glasgow City Council Trading Standards for local business complaints or advice.[2][3]
Review payroll practices annually and after staff changes to avoid recordkeeping gaps.

FAQ

Who enforces statutory sick pay and recordkeeping?
HM Revenue & Customs enforces PAYE and SSP compliance; employment tribunals handle workplace disputes. For local business complaints contact Glasgow City Council Trading Standards.[2][3]
How long must I keep paid sick leave records?
Employers should keep payroll and SSP-related records for at least three years in line with PAYE recordkeeping guidance.[2]
Are there Glasgow-specific forms to report SSP issues?
There are no Glasgow-specific SSP forms; employers use HMRC reporting and provide documents as requested; local council pages provide guidance on reporting business concerns.[2][3]

How-To

  1. Confirm which absences meet SSP eligibility and record the employee details, dates and supporting evidence.
  2. Calculate SSP amounts and record payslip entries and payment dates in payroll software or ledgers.
  3. Keep all related documents securely for at least three years and be ready to provide them to HMRC on request.
  4. If you suspect non-compliance or have a dispute, contact HMRC for PAYE/SSP queries and Glasgow City Council Trading Standards for local guidance.

Key Takeaways

  • Keep clear, dated records of all sickness absences and SSP payments.
  • Retain payroll and SSP records for at least three years.
  • Contact HMRC for enforcement matters and Glasgow City Council Trading Standards for local business complaints.

Help and Support / Resources

  1. [1] GOV.UK - Statutory sick pay guidance
  2. [2] GOV.UK - Keeping payroll records for employers
  3. [3] Glasgow City Council - official site

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