SPM10270 - Statutory Sick Pay (SSP) - Who is covered by the SSP Scheme

Employees with more than one job

An employee may:

• work for more than one employer at the same time
• have more than one job with the same employer, or
• be self-employed as well as working for an employer.

The employee’s entitlement to SSP and an employer’s liability to pay SSP depends on how their earnings are treated for NICs purposes.

Different employers or separate contracts of employment

A person who is unfit for work under both contracts of employment can be entitled to SSP from each employer, or under each contract, so long as their earnings are not aggregated for NICs. They can be entitled to SSP under one contract of employment even though they are still working for another employer or under another contract of employment with the same employer.

Aggregated earnings

Generally, if an employee has more than one job with the same employer or with employers who are ‘trading in association’, the gross wages from each employment are added together for NICs purposes. The NICs are paid on the whole sum and the employee will:

• only be entitled to one amount of SSP
• can only be paid SSP for days when they are incapable for work for both jobs.

As long as the employee is entitled to SSP from one employer, they are not entitled to IB or from 27 October 2008 ESA from the Jobcentre Plus or Jobs and Benefits office.

If an employee is also self-employed their entitlement to SSP is not affected.