The weekly rate for Statutory Sick Pay (SSP) is £88.45 for up to 28 weeks. It is paid:
- for the days an employee normally works - called ‘qualifying days’
- in the same way as wages, eg on the normal payday, deducting tax and National insurance
Use the SSP calculator to work out the actual amount, eg for a daily rate.
Some employment types like agency workers, directors and educational workers have different rules for entitlement. You may still have to pay SSP even if you stop trading.
When to start paying SSP
SSP is paid when the employee is sick for 4 days in a row (including non-working days). You start paying SSP from the fourth day (if they normally work that day).
You can’t 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.
You don’t usually pay SSP for the first 3 qualifying days unless they’ve been off sick and getting SSP within the last 8 weeks.
When to stop paying SSP
Usually SSP stops when the employee comes back to work or no longer qualifies.
You must keep records for HM Revenue and Customs (HMRC), including:
- all sickness periods lasting at least 4 days
- your SSP payments
- any weeks you didn’t pay and why
Use form SSP2 for this.
Keep all records for 3 years from the end of the tax year they relate to.