HMRC has updated its guidance Statutory sick pay: how different employment types affect what you pay to add details on ‘airmen’ and continental shelf workers, confirming that a person who is employed as an ‘airman’ will be treated as an employee for SSP purposes if their employer either:
in the case of the aircraft being a British aircraft, has a place of business in Great Britain; or
in any other case, has its principal place of business in Great Britain.
A person who is employed as a continental shelf worker in a prescribed area will be treated as an employee for SSP purposes. In both cases, the individual will be treated as an employee for SSP purposes even if they are not employed in Great Britain.
HMRC has updated its guidance Statutory sick pay: how different employment types affect what you pay to add details on ‘airmen’ and continental shelf workers, confirming that a person who is employed as an ‘airman’ will be treated as an employee for SSP purposes if their employer either:
in the case of the aircraft being a British aircraft, has a place of business in Great Britain; or
in any other case, has its principal place of business in Great Britain.
A person who is employed as a continental shelf worker in a prescribed area will be treated as an employee for SSP purposes. In both cases, the individual will be treated as an employee for SSP purposes even if they are not employed in Great Britain.
