Statutory sick pay
Statutory Sick Pay
Statutory Sick Pay (SSP) is a statutory payment available for eligible employees who are unable to work due to sickness.
Small business employers do not have a choice over whether they pay SSP – so long as an employee is eligible they are legally entitled to receive SSP.
The employee must be off sick for four or more days in a row. The amount due depends on their normal working days: these are the qualifying days. There is no SSP due for the first three qualifying days for which an employee is off sick. These are known as waiting days.
You cannot count a day as a sick day if an employee has worked for a minute or more before they go home sick.
If an employee works a shift that ends the day after it started and becomes sick during the shift or after it has finished, the second day will count as a sick day.
Employers were previously able to reclaim Statutory Sick Pay (SSP) for sick but can no longer do so.
HMRC has a handy SSP calculator
Disclaimer: this article is only intended as an overview of the legislation. You must always check directly with HMRC, ACAS or your own legal consultant for further information.