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.
Self-isolating because of coronavirus (COVID-19)
You can pay SSP to an employee who is self-isolating for more than 4 days because of coronavirus (COVID-19) from the first day they are off work.
HM Revenue and Customs (HMRC) expects the law to change to allow small and medium-sized enterprises (SME) to reclaim 2 weeks’ SSP they have paid to employees who are self-isolating because of coronavirus (COVID-19). This page will be updated if the law changes.
Find out what other support you can get if your business is affected by coronavirus (COVID-19).
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.