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From the 6th April 2018 Statutory Sick Pay is payable for 28 weeks at a weekly rate of £92.05

Historical Statutory Rates

Statutory Sick Pay (SSP) is your employee entitled to it?

The SSP weekly rate applies to all employees.  However the daily rate payable depends on how many qualifying days they work in a week.  For calculating SSP a week is 7 days.

Qualifying daysDaily Rate
1 Day£92.05
2 Days£46.03
3 Days£30.69
4 Days£23.02
5 Days£18.41
6 Days£15.35
7 Days£13.15

To qualify for SSP an employee must earn at least the Lower Earning Limit (LEL) £116 per week.

The length of time they have worked for an employer is irrelevant.  If the employee falls sick on their first day of employment, even if they have done no work what so ever they still may qualify if the hours in their contract are equal to or above the lower earnings limit

Qualifying Days

Qualifying days are days that the employee actually works for an employer.

Example an employee works Thursday, Friday, Saturday and Monday

The employee would have 4 qualifying days in a week. 4 x the daily rate of 23.02

Example an employee works Wednesday and Sunday

The employee would have 2 qualifying days in a week.2 x the daily rate of 46.03

These rules apply if all the conditions are met;

Qualifying Conditions

  • The employee must have earnings at or above the LEL
  • The employee must have a contract of employment
  • The employee must be sick or incapable for work for 4 or more days in a row
  • The employee claiming SSP must be employed by the employer paying the SSP
  • The employee must give the employer notice within 7 days of the sickness or the required notice within their contract
  • The employee must provide medical evidence if the employer asks for it
  • The employee can self-certify for the first week of sickness after that week a Doctor’s note is required

Employee Does Not Qualify

If the employee does not meet the qualifying conditions the employer has to issue the employee with form SSP1. Stating the reasons why the employee does not qualify. The employee may be eligible for a benefit

Waiting Days

Waiting days are days that SSP is not payable.  An Employee must be unfit for work for at least 4 days to qualify for SSP providing the qualifying conditions have been met.

Example

An Employee works Monday to Friday this gives 5 qualifying days in the week

                Mon      Tue        Wed      Thurs     Fri           Sat          Sun

                Q             Q             Q             Q             Q          N/A        N/A

                W           W           W           SSP         SSP         N/A        N/A

The employee would be paid 2 days SSP at the daily rate of £18.41

Key

Q = Qualifying days

W = Waiting days

In any new period for SSP 3 waiting days must be served.

Although the Employee has 5 qualifying days only 2 days SSP can be paid unless there is a period of incapacity for work (PIW) which forms a link.

Period of Incapacity for Work PIW

A period for incapacity for work links periods of SSP.  The link is made when an Employee has qualified for 4 days of SSP in a row no more than 8 weeks apart.  Odd days of sickness do not count towards a PIW.

Assuming now that this is the second period of sickness in less than 8 weeks the outcome is different.

Example

An Employee works Monday to Friday this gives 5 qualifying days in the week

                Mon      Tue        Wed      Thurs     Fri           Sat          Sun

                Q             Q             Q             Q             Q         N/A        N/A

                SSP         SSP         SSP         SSP         SSP    N/A        N/A

Key

Q = Qualifying days

W = Waiting days

The employee would be paid 5 days SSP at the daily rate of £18.41

Employer Funding

Advance funding from HMRC is available to small employers who cannot afford statutory payments.  When possible statutory payments should be off set against PAYE payments due to HMRC.

Employers Reclaim for SSP

There is no reclaim for SSP from 6th April 2014.  HMRC have abolished reclaiming SSP.

Accurate records must be kept HMRC will want to see the evidence in case of an enquiry.