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Statutory Sick Pay (SSP)

tax

If any employee is absent from work due to sickness, they may qualify for Statutory Sick Pay (SSP) and the employer is legally required to make this payment.

The weekly rate for Statutory Sick Pay (SSP) is £109.40 for up to 28 weeks. The amount paid to employees for SSP cannot be claimed back from the government, unlike maternity pay.

There are 5 conditions:

  1. have an employment contract.
  2. have done some work under their contract.
  3. have been sick for 4 or more days in a row.
  4. earn an average of at least £123 per week.
  5. give you notice and proof of illness when needed.

You cannot count a day as a sick day if an employee has worked for a minute or more before they go home sick.

You do not pay an employee SSP for the first 3 working days they’re off sick unless they received SSP within the last 8 weeks, and that already included a 3-day waiting period before you paid them SSP (look at next section “Linked periods”)

Linked periods of sickness

If your employee has regular periods of sickness, they may count as ‘linked’. To be linked, the periods must:

  • last 4 or more days each.
  • be 8 weeks or less apart.

It’s important to update your payroll provider with all the dates of sickness.

Your employee is no longer eligible for SSP if they have a continuous series of linked periods that lasts more than 3 years.

Examples

  1. David works Monday to Friday and was of sick for 4 days, Monday – Thursday and returns to work on the Friday. David will receive 1 days pay of SSP (£21.88).
  2. David works Monday to Friday and was off sick for 10 days – Monday to the following Wednesday and returned to work on Thursday. David will receive 5 days of SSP (£109.40).
  3. David was off sick for 10 days at beginning of the month (as per previous example) and then was of from Monday-Friday at the end of the month. In the 2nd sickness, David will receive £109.40 for the 5 days, as since this is linked period of sickness and first sickness was more than 4 days, David receives SSP from the first day in the 2nd sickness period.

Exceptions

Employees do not qualify for SSP if they:

  • have received the maximum amount of SSP (28 weeks)
  • are getting Statutory Maternity Pay or Maternity Allowance – there are special rules for pregnant women and new mothers who do not get these payments.
  • are off work for a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) that their baby is due.
  • were in custody or on strike on the first day of sickness (including any linked periods).
  • are working outside the EU and you’re not liable for their National Insurance contributions.
  • received Employment and Support Allowance within 12 weeks of starting or returning to work for you.

Notice and fit notes

The employee should tell you they’re sick within the time limit set by you, or 7 days if you do not have one. You cannot insist they tell you in person or on a special form.

You do not have to pay Statutory Sick Pay (SSP) for any days the employee was late in telling you (unless there’s a good reason for the delay).

You can only ask for a fit note if your employee is off work for more than 7 days in a row (including non-working days). You cannot withhold SSP if the employee is late sending you a fit note.

  1. A fit note (sometimes called a sick note) must be issued by one of the following healthcare professionals:
  2. GP or hospital doctor
  3. registered nurse
  4. occupational therapist
  5. pharmacist
  6. physiotherapist

Record keeping

You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.