Statutory Sick Pay (SSP) - Frequently Asked Questions

Contents

Glossary of terms used

If you have any other questions relating to SSP which have not been covered you can get more help by calling the Employer Helpline, or you can send an email and we will reply within two days.

What are the current rates of SSP?

The weekly rate of Statutory Sick Pay (SSP) for days of sickness from 6 April 2008 is £75.40. The daily rates are shown on the SSP daily rates table.

How do I calculate SSP?

The 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. It will also help you to work out how much SSP you can recover for each tax month.

What is a Period of Incapacity for Work (PIW)?

A PIW is a period of sick lasting at least four or more days in a row. All days of sickness count towards the total number of days, even non working days. If there are less than four consecutive days there is no PIW and you need take no action.

What are Qualifying Days (QD)?

QD are the only days you can pay SSP for and count as Waiting Days. They are usually the days of the week your employee normally works. You can decide to have other days as QDs but this must be agreed with your workforce.

For SSP purposes the week always begins with a Sunday and there must be at least one QD each week. Bank Holidays do not alter the normal pattern of QD.

What are Waiting Days (WD)?

SSP is not payable for the first three QD in a PIW. These are called WD.

They are not always the first three days of sickness as the employee may have been sick on non QD. Where PIWs are linked and not all of the three WD have been served in the first PIW, the remaining WD must be served at the beginning of the next linked PIW. But once served there is no need for them to be served in any further linked PIWs.

What is linking?

PIWs are linked and treated as one PIW if the gap between them is eight weeks or less. Use the Linking Tables (PDF 39K) to decide if PIWs are linked.

Do I need a Medical Certificate before paying SSP?

No. But if the sick absence lasts more than seven calendar days your employee must give you a medical certificate from the eighth calendar day. For more information see Conditions of entitlement.

How long do I pay SSP?

You can pay SSP for a maximum of 28 weeks in a PIW or series of linked PIWs. For more information see How much do I pay?

What is a SSP1 and where can I get one from?

You must give this to your employee only if they can not get SSP from you.
You can get this from the Department of Work and Pensions (DWP) website

Can I use my own versions of the sickness forms?

You can produce and use your own computerised or paper versions of these forms. There is no formal approval process but they must include all the information held on the original sickness forms.

Alternatively you can get HMRC sickness forms from:

Is SSP subject to tax and NICs?

Yes, SSP is regarded as earnings for PAYE and NICs. But it may be that the earnings will not be high enough to attract payment of NICs and may also produce a tax rebate.

Can I recover the SSP paid to my employees?

SSP may be recoverable under the Percentage Threshold Scheme (PTS) which is designed to help employers who have a high proportion of their workforce sick at any one time and is not restricted to small businesses. Unless you qualify under the PTS you are not entitled to recover any of the SSP paid to your employees. For more information see Recovering Statutory Payments.

What records must I keep?

You must keep records of all dates of employees’ sickness and all payments of SSP. For more information see Records you must keep.