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: £96.35 per week (April 2021) for employees with average
weekly earnings of £120 or more.
Details of qualifying conditions and rates are available from Her Majesty’s Revenue and Customs.
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.
If you an issue with or a query about a payment, you should contact the HMRC statutory payment dispute team. Details of how to do so can be accessed at the link below.