The weekly rate for Statutory Sick Pay ( SSP ) is £118.75 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 more than 3 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 both of the following apply: you’ve paid them SSP within the last 8 weeks you did not pay them SSP for the first 3 working days at that time When to stop paying SSP SSP stops when the employee comes back to work or no longer qualifies for it . Record keeping 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 .

Eligibility and form SSP1

To qualify for Statutory Sick Pay ( SSP ) employees must: have an employment contract have done some work under their contract have been sick for more than 3 days in a row (including non-working days) - known as a ‘period of incapacity for work’ earn an average of at least £125 per week give you notice and proof of illness when needed Employees who have been paid less than 8 weeks of earnings still qualify for SSP . Use the sick pay calculator to work out how much to pay them. An employee’s period of incapacity for work is not interrupted if they take annual leave during that time. Employees can qualify for sick pay from more than one job. They could also qualify in one job but be fit for work in another, for example if one job is physical work that they cannot do while ill but the other is office-based. Exceptions Employees do not qualify for SSP if they: have received the maximum amount of SSP (28 weeks) are getting Statutory Maternity Pay or Maternity Allowance - there are special rules for pregnant women and new mothers who do not get these payments are off work for a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) that their baby is due were in custody or on strike on the first day of sickness (including any linked periods) are working outside the EU and you’re not liable for their National Insurance contributions received Employment and Support Allowance within 12 weeks of starting or returning to work for you Use the SSP calculator to check eligibility. Linked periods of sickness If your employee has regular periods of sickness, they may count as ‘linked’. To be linked, the periods must: last more than 3 days each be 8 weeks or less apart Your employee is no longer eligible for SSP if they have a continuous series of linked periods that lasts more than 3 years. If an employee is not eligible or their SSP ends Employees may be able to apply for Universal Credit or Employment and Support Allowance ( ESA ) . They use form SSP1 to support their application. If your employee’s SSP is ending you must send them form SSP1 either: within 7 days of their SSP ending, if it ends unexpectedly while they’re still sick on or before the beginning of the 23rd week, if their SSP is expected to end before their sickness does If your employee does not qualify for SSP you must send them form SSP1 within 7 days of their first day off sick. If your employee thinks this is unfair, they can appeal to HMRC - the form tells them how to do this. Long-term illness You can complete form SSP1 before the end of SSP if you know an employee will be off sick for more than 28 weeks. This means they can apply for ESA before their SSP comes to an end.

The employee should tell you they’re sick within the time limit set by you, or 7 days if you do not have one. You cannot insist they tell you in person or on a special form. You do not have to pay Statutory Sick Pay ( SSP ) for any days the employee was late in telling you (unless there’s a good reason for the delay). Example An employee is sick from Monday 2 June. They usually work from Monday to Friday. You’ve set your time limit at 5 days’ notice, but they only tell you they’re sick after 7 days (on Monday 9 June). You do not have to pay them SSP for the 2 days they were late telling you. You start paying SSP on Thursday 12 June - on the fourth ‘qualifying day’ (days an employee usually works on) after they told you they were sick. Fit notes and asking for proof You can only ask for a fit note if your employee is off work for more than 7 days in a row (including non-working days). You cannot withhold SSP if the employee is late sending you a fit note. If your employee is off sick frequently or for a long time, HMRC has information about getting medical advice . Fit notes A fit note (sometimes called a sick note) must be issued by one of the following healthcare professionals: GP or hospital doctor registered nurse occupational therapist pharmacist physiotherapist The note can be printed or digital. Other proof of sickness If you agree, the employee can give you a similar document from a physiotherapist, podiatrist or occupational therapist instead of a fit note. This is called an Allied Health Professional (AHP) Health and Work Report.

If you’re insolvent HMRC will pay SSP for any employee who continues to work for you if they were sick when you became insolvent. Tell your employee to contact the Statutory Payment Disputes Team. Statutory Payment Disputes Team Telephone: 03000 560 630 Find out about call charges . If their sickness continues and you terminate their contract, give them a completed SSP1 form so they can claim Employment and Support Allowance instead.

Statutory Sick Pay (SSP): employer guide

Q: Overview

Your employees may be eligible for Statutory Sick Pay ( SSP ) , which is £118.75 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 but 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 . 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.

Overview

Your employees may be eligible for Statutory Sick Pay (SSP), which is £118.75 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 but 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.

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.

View a printable version of the whole guide

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
and Check you can afford to take on employees
Step 2 Make your workplace safe and accessible for employees
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.
Step 4 Check your responsibilities around workplace pensions
1. Understand your pension responsibilities as an employer
Step 5 Get Employers' Liability insurance
1. Find out about Employers' Liability insurance
Step 6 Recruit and employ someone
1. Employ someone

Statutory Sick Pay (SSP): employer guide

Overview

Holiday (or ‘annual leave’)

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

and Check you can afford to take on employees

Step 2 Make your workplace safe and accessible for employees

Step 3 Register as an employer and set up PAYE

Step 4 Check your responsibilities around workplace pensions

Step 5 Get Employers' Liability insurance

Step 6 Recruit and employ someone

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Statutory Sick Pay (SSP): employer guide

Overview

Holiday (or ‘annual leave’)

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

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

and Check you can afford to take on employees

Step 2: Make your workplace safe and accessible for employees

Step 3: Register as an employer and set up PAYE

Step 4: Check your responsibilities around workplace pensions

Step 5: Get Employers' Liability insurance

Step 6: Recruit and employ someone

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

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

Step 2 Make your workplace safe and accessible for employees

Step 3 Register as an employer and set up PAYE

Step 4 Check your responsibilities around workplace pensions

Step 5 Get Employers' Liability insurance

Step 6 Recruit and employ someone