Statutory Sick Pay
Employers are responsible for the payment of Statutory Sick Pay (SSP) for periods of illness of four days or more up to a total of 28 weeks' absence in any one period of incapacity for work. The weekly rate of sick pay is reviewed every year at the beginning of April. The current rate of SSP is: £92.05 per week (April 2018) for employees with average weekly earnings of £116 or more.
Details of qualifying conditions and rates are available from Her Majesty’s Customs and Revenue.
The Statutory Sick Pay (SSP) Calculator will help you to work out if you have to pay SSP and if so how much you must pay to your employee for an absence from work due to sickness for four, or more, days in a row.
Publications - Information Note- Sickness absence notification and statutory sick pay