Overview

Your employees may be eligible for Statutory Sick Pay (SSP), which is £96.35 a week for up to 28 weeks.

This guide is also available in Welsh (Cymraeg).

You can offer more if you have a company sick pay scheme (you cannot offer less). Company schemes are also called ‘contractual’ or ‘occupational’ sick pay and must be included in an employment contract.

There’s a separate guide to Statutory Sick Pay if you’re an employee.

If your employee is off work because of coronavirus (COVID-19)

You must pay an employee SSP if they’re self-isolating and off work for at least 4 days and any of the following apply:

You must pay your employee from the first ‘qualifying day’ they’re off work. The date will depend on why they’re off work.

You must pay them on or after one of the following dates:

  • 13 March 2020 - if they or someone they live with has symptoms or has tested positive for COVID-19
  • 28 May 2020 - if your employee has been notified by the NHS or public health authorities that they’ve come into contact with someone with COVID-19
  • 6 July 2020 - if someone in their support bubble (or extended household in Scotland or Wales) has symptoms or has tested positive for COVID-19
  • 26 August 2020 - if your employee has been advised by a doctor or healthcare professional to self-isolate before going into hospital for surgery

A ‘qualifying day’ is a day an employee usually works on.

Reclaiming SSP

You can reclaim up to 2 weeks’ SSP if all of the following apply:

  • your employee was off work because they had COVID-19 or were self-isolating
  • your employee was off work because they were shielding - before 26 April 2021 in Scotland, before 12 April 2021 in Northern Ireland and before 1 April 2021 in England and Wales
  • your PAYE payroll scheme started on or before 28 February 2020
  • you had fewer than 250 employees on 28 February 2020

You can reclaim up to £96.35 a week for each employee.

You cannot reclaim SSP if your employee is off sick for any other reason.

Holiday (or ‘annual leave’)

Statutory annual leave is accrued while the employee is off work sick (no matter how long they’re off) and can be taken during sick leave.