Understand Statutory Sick Pay

Introduction

This guide outlines the facts regarding Statutory Sick Pay (SSP), as well as the procedures and paperwork that you need to understand.

The areas covered governing the regulation of the payment of SSP include:

• key dates and definitions
• period of incapacity for work
• linking periods of incapacity for work
• qualifying days
• waiting days
• subsidy and relief for SSP
• PAYE (Pay As You Earn) reimbursement
• reporting requirements
• contractual issues

The guide explains what SSP is, who's entitled to it, and how to calculate and pay it. The obligations on employers and the right to opt out are also outlined.

Subjects covered in this guide

• Introduction
• What is Statutory Sick Pay and who gets it?
• Earnings-related qualification for SSP
• When to start and stop payments
• How much to pay
• Record keeping and forms
• Getting subsidies or relief
• Alternatives to paying Statutory Sick Pay
• Contractual issues