Statutory Sick Pay (SSP) is a vital provision in the UK, ensuring employees receive financial support when they’re unable to work due to illness. For Employers, understanding SSP’s rules and requirements is essential to maintaining compliance and supporting employees effectively.
Key SSP Rules in the UK
- Eligibility Criteria:
- Employees must be classed as workers and have started work for their employer.
- Earnings must be at least £123 per week (before tax).
- Employees must have been off work sick for at least 4 consecutive days (including non-working days).
- Payment Details:
- SSP is currently set at £109.40 per week (as of the 2024/25 tax year) and is paid for up to 28 weeks.
- Payment starts from the fourth day of sickness (the first three days are unpaid, known as “waiting days”).
- Employee Responsibilities:
- Employees must inform their employer of their illness within seven days (or follow company policy if shorter).
- After seven days of absence, employees must provide a doctor’s fit note.
- Employer Responsibilities:
- Employers must keep records of SSP payments and any periods of sickness.
- SSP is paid through the normal payroll process, subject to tax and National Insurance deductions.
When SSP Isn’t Applicable
If an employee is not eligible for SSP, they may apply for financial assistance through Universal Credit or Employment and Support Allowance (ESA). The employer can provide a SSP1 form to support the employee claiming such benefits.
Understanding SSP helps businesses support their employees while maintaining compliance with UK regulations.
