Statutory Sick Pay (SSP): employer guide
The weekly rate for Statutory Sick Pay (SSP) is £99.35 for up to 28 weeks. It 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
Use the SSP calculator to work out the actual amount, for example 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.
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 4 days in a row (including non-working 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.
You do not pay an employee SSP for the first 3 working days they’re off sick unless either:
- the period they were away from work started before 25 March 2022 and they were off sick because of coronavirus (COVID-19)
- they received SSP within the last 8 weeks, and that already included a 3-day waiting period before you paid them SSP
When to stop paying SSP
SSP stops when the employee comes back to work or no longer qualifies for it.
You do not need to keep records of SSP paid to employees.
You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.