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Part of Get ready to employ someone for the first time: step by step

Statutory Sick Pay (SSP): employer guide

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Entitlement

The weekly rate for Statutory Sick Pay (SSP) is £123.25 or 80% of average weekly earnings - whichever is lower. It’s paid for up to 28 weeks.

SSP is paid:

  • for the days an employee normally works - called ‘qualifying days’
  • in the same way as wages, for example on the normal payday, deducting tax and National insurance

Calculations are usually based on average weekly earnings over an 8-week period. Employees who have been paid less than 8 weeks of earnings still qualify for SSP.

Use the SSP calculator to work out the actual amount, for example for a daily rate.

There are different rules for some employment types, such as agency workers, directors and educational workers.

You may still have to pay SSP even if you stop trading.

You cannot force your employees to take annual leave when they’re eligible for sick leave.

When to start paying SSP

SSP is paid when the employee is sick for at least one full working day.

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 ends, they’re not eligible for SSP for that shift.

When to stop paying SSP

SSP stops when the employee comes back to work or no longer qualifies for it.

Record keeping

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

View a printable version of the whole guide

This page is Part of Get ready to employ someone for the first time: step by step

  1. Step 1 Check that you’re taking on someone as an employee

    Follow these steps if you want to take on someone with the employment status of ‘employee’ for the first time.

    1. Check who counts as an employee

    The rules are different if you want to take on someone with another type of employment status, such as agency staff, freelancers, consultants and contractors.

    1. Check your responsibilities when you take on someone with a different employment status and contract type

  2. and Check you can afford to take on employees

    1. Check how much the National Minimum Wage is
    2. Find out how much National Insurance you need to pay for your employees
    3. Check how much sick pay your employees are eligible for
    4. Check how much you need to pay towards your employee's pension
    5. Check how much Maternity Leave you need to pay your employees
    6. Check how much Paternity Leave you need to pay your employees

  3. Step 2 Make your workplace safe and accessible for employees

    1. Prevent discrimination
    2. Make your workplace accessible for employees with disabilities or health conditions
    3. Keep employee information and data safe
    4. Find out about fire safety
    5. Find out about health and safety on the Health and Safety Executive website

  4. Step 3 Register as an employer and set up PAYE

    You need to register with HMRC so you can pay tax and national insurance for your employees.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software

  5. Step 4 Check your responsibilities around workplace pensions

    1. Understand your pension responsibilities as an employer

  6. Step 5 Get Employers' Liability insurance

    1. Find out about Employers' Liability insurance

  7. Step 6 Recruit and employ someone

    1. Employ someone