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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Statutory Sick Pay (SSP): general information - what is SSP

SSP is payment which is required by law and is payable by all employers who have liability to pay secondary Class 1 NICs where an employee:

* satisfies the qualifying conditions, and
* has not received the maximum entitlement for that PIW or series of linked PIWs, (28 weeks at the weekly rate in a PIW or series of linked PIWs).

There does not have to be a written contract of service, but all employees must have done some work under their contract before liability can arise. Part-time, temporary and casual employees may all be entitled to SSP if they satisfy the qualifying conditions, see SPM110200.