Statutory Sick Pay (SSP): employer guide

Overview

Your employees may be eligible for Statutory Sick Pay (SSP), which is £94.25 a week for up to 28 weeks.

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.

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.

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.

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.