The weekly rate for Statutory Sick Pay (SSP) is £92.05 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.
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 start paying SSP from the fourth ‘qualifying day’ (day an employee is normally required to work). The first 3 qualifying days are called ‘waiting 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 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
SSP stops when the employee comes back to work or no longer qualifies.
You do not need to keep records of SSP paid.
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.