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Statutory Sick Pay

Posted: December 11, 2019

Statutory Sick Pay (SSP) is payable for up to 28 weeks, at a rate of £94.25 per week.  It is paid for the days an employee normally works (called ‘qualifying days’) and is paid in the same way as normal wages, on the same paydate, with applicable tax and national insurance deductions.

Some companies may offer a company sick pay scheme where enhanced amounts are paid (such as full pay) but a scheme can not pay less than SSP.

To qualify for SSP, employees must satisfy the following requirements;

  • have an employment contract
  • have worked under their contract
  • have been sick for 4 or more consecutive days (including non-working days) – known as a ‘period of incapacity for work’
  • earn an average of at least £118 per week
  • give the correct notice
  • give proof of their illness, after 7 days off

Employees who have been paid less than 8 weeks earnings, still qualify.

Annual leave is still accrued when an employee is receiving SSP.

If an employee is not entitled to SSP, the employer should complete a SSP1 form and provide to the employee.  Likewise a SSP1 form should be provided when the SSP entitlement is ending. www.gov.uk/government/publications/statutory-sick-pay-employee-not-entitled-form-for-employers

HMRC provide a useful Sick Pay Calculator tool and an online guide to Statutory Sick Pay which provides interactive tools and further guidance.

If you have any queries on SSP please get in touch with Rachel Pottle at wages@burgesshodgson.co.uk