When does ssp kick in?

Your employees may be eligible for Statutory Sick Pay (SSP), which is £89.35 a week for up to 28 weeks.

You can offer more if you have a company sick pay scheme (you can’t offer less). Company schemes are also called ‘contractual’ or ‘occupational’ sick pay and must be included in an employment contract.

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.

The weekly rate for Statutory Sick Pay (SSP) is £89.35 for up to 28 weeks. It is paid:

You can’t force your employees to take annual leave when they’re eligible for sick leave.

SSP is paid when the employee is sick for at least 4 days in a row (including non-working days). You start paying SSP from the fourth ‘qualifying day’ (day an employee is normally required to work). The first 3 qualifying days are called ‘waiting days’.

You can’t count a day as a sick day if an employee has worked for a minute or more before they go home sick.

If an employee works a shift that ends the day after it started and becomes sick during the shift or after it has finished, the second day will count as a sick day.

You don’t usually pay SSP for the first 3 qualifying days unless they’ve been off sick and getting SSP within the last 8 weeks.

SSP stops when the employee comes back to work or no longer qualifies.

You don’t need to keep records of SSP paid.

You can choose how you keep records of your employees’ sickness absence. HMRC may need to see these records if there’s a dispute over payment of SSP.

To qualify for Statutory Sick Pay (SSP) employees must:

Use the SSP calculator to work out the actual amount, for example for a daily rate.

Some employment types like agency workers, directors and educational workers have different rules for entitlement. You may still have to pay SSP even if you stop trading.

SSP is paid when the employee is sick for at least 4 days in a row (including non-working days).

You cannot count a day as a sick day if an employee has worked for a minute or more before they go home sick.

If an employee works a shift that ends the day after it started and becomes sick during the shift or after it has finished, the second day will count as a sick day.

You do not pay an employee SSP for the first 3 working days they’re off sick unless either:

You should only consider paying statutory sick pay (SSP) once an employee has been sick for at least four calendar days in a row. This period of sickness is known as a period of incapacity for work (PIW) and may include weekends and bank holidays.

If a PIW starts within eight weeks of the end of a previous PIW, the periods are linked and count as one period of sickness.

The first three qualifying days in a PIW are called waiting days (WDs). SSP is not payable for WDs. Where PIWs are linked, and all three WDs have been served in the first PIW, there will be no WDs in any later linked spells of sickness.

If all three WDs have not been served in the first PIW, any remaining WDs must be served at the beginning of the next linked PIW.

These are the employee's contractual or normal working days unless other days have been agreed upon with the workforce. SSP is paid for each qualifying day after the waiting days.

If the employee has previously been off sick and you have agreed to a phased return to work, you must consider payment of the employee's normal wages for days worked and SSP for days not worked in the normal working week.

SSP usually stops once an employee returns to work for their regular number of days and/or hours. You should calculate if any SSP is still owing to them for previous days of sickness - pay any outstanding money on their next normal pay day.

Stop paying SSP if your employee:

You also stop paying SSP to an employee if she starts receiving statutory maternity pay (SMP) - or maternity allowance (MA) if she doesn't qualify for SMP. The employee would start receiving SMP or MA if she either:

If an employee is not entitled to SMP or MA, and is not already receiving SSP, she will be disqualified from receiving SSP for a period of 18 weeks.

When to start paying SSP. SSP is paid when the employee is sick for at least 4 days in a row (including non-working days). You cannot count a day as a sick day if an employee has worked for a minute or more before they go home sick.

An employee or worker is eligible for statutory sick pay if they:

Agency, casual and zero-hours workers are also entitled to statutory sick pay if they meet the eligibility criteria.

An employer might ask their employee for a fit note before they'll pay statutory sick pay.

A fit note is sometimes called a 'sick note'. It is a statement from a registered healthcare professional giving their medical opinion on a person's fitness for work.

An employee must get a fit note if they've been off sick for more than 7 calendar days.

Employers should be understanding if there's a delay getting a fit note. Employees might have difficulty getting a doctor's appointment.

Find out more about fit notes and proof of sickness

If someone is not eligible for statutory sick pay, their employer must tell them why in writing. They can do this in either:

Find employer form SSP1: statutory sick pay on GOV.UK

Someone who is not entitled to statutory sick may might be entitled to benefits or financial support to help with living costs.

Find out about benefits and financial support on GOV.UK

Statutory sick pay is £109.40 per week. It can be paid for up to 28 weeks.

An employer does not have to pay statutory sick pay for the first 3 qualifying days of sickness absence. These 3 days are called 'waiting days'.

Statutory sick pay is the minimum amount employers must pay. Some employers might pay more. If they do, this must be written in the contract or workplace policy.

It should also say in the contract or the organisation's policy whether the first 3 days of sickness absence are paid or unpaid.

Contact HM Revenue and Customs (HMRC) statutory payment dispute team if you think your employer has: