Statutory Sick Pay (SSP)

Working out whether an employee is eligible for Statutory Sick Pay (SSP), how much they are entitled to and how to record it can present itself as quite the challenge.

That’s where Payroll with Perks come in. We are able to provide businesses and organisations with outsourced, part managed bureau and complete managed payroll solutions, undertaking the time-consuming paperwork and processes for you.

What is Statutory Sick Pay?

Statutory sick pay (SSP) is paid to employees who are too unwell and unable to work for a period of four days or more. Currently, employees that are eligible for SSP can receive £88.45 a week for up to 28 weeks by their employer.

This statutory amount can be increased if an employer offers a sick pay scheme, however it will never be any less that £88.45 a week.

​Eligibility for Statutory Sick Pay

To be eligible for Statutory Sick Pay, an employee needs to:

  • First and foremost, be counted as an employee and have completed some work for their employer before being taken ill
  • Have been ill and unable to work for a minimum of four consecutive days. This period of four days or more is known as a ‘period of incapacity to work’ (PIW) and isn’t limited to just working days, it can include non-working days
  • Make their employer aware that they are unwell within 1 week or prior to their employer’s own deadline
  • Earn a minimum of £112 weekly
  • Provide supporting proof that they are too unwell to work (sick note) if they are off work for more than 7 days
  • Have not already received the maximum Statutory Sick Pay (28 weeks)

Employers must pay their employee for SSP if they qualify with the above. The days an employee is receiving SSP for must be qualifying days, in other words, days that they are contracted to work. 

SSP is not paid immediately, there are three ‘waiting days’ (the first three days of a PIW), but once these are up, it’s payable to the employee. When there are two PIWs separated by a gap up to 8 weeks long, they become ‘Linked PIWs’. 

Employers must record employees’ illness-related absences spanning four days or more, as well as all payments of SSP. 

You can calculate an employee’s statutory sick pay using the following SSP Calculator.

How we can help

Find out more information about Payroll with Perks Solutions and let us do the work. With over 40 years’ experience, we have the expertise to ensure your employees’ Statutory Sick Pay is distributed accurately and reliably.

For the complete, in-depth guidelines on Statutory Sick Pay entitlement, eligibility and exceptions, please visit the Gov website.

Quick Reference FAQs
Q. How much is Statutory Sick Pay?

A. Employees that are eligible can receive £88.45 a week for up to 28 weeks, paid by their employer. You can also use the following SSP Calculator.

Q. How do I calculate sick pay for part time employees?

A. This is worked out by dividing an employee’s weekly pay by the number of days they work in a week.

Q. How many waiting days are there for SSP?

There are three waiting days, these are the first three days of an employee’s period of incapacity to work. After this time is up, an employee is paid SSP.

Is statutory sick pay taxable?

Yes, SSP is taxable – tax and national insurance are deducted.

Need more information?
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