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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Statutory Sick Pay (SSP): general information - employee not entitled to SSP

If an employee is not entitled to SSP and has been off sick for four or more consecutive days, they may be entitled to state Employment Support Allowance (ESA).

Regulation 15 of the Statutory Sick Pay General Regulations 1982 requiresthe employer to give an employee who is not entitled to SSP a completed form SSP1, or an approved equivalent form. This must be issued within seven days of their decision together with any medical certificates held that cover periods for which the employee is not entitled to SSP.