SPM10271 - Statutory Sick Pay (SSP) - Who is covered by the SSP Scheme: Illegal Workers

Illegal working does not exclude a person from liability to tax under PAYE or Class 1 NICs. Such people are therefore not excluded from eligibility for SPs.

This means that employers can make statutory payments to illegal workers providing all the qualifying conditions are met.

If their employment position is unclear you should refer the case to PSN, Statutory Payments (Technical) Team, Benton Park View, Newcastle upon Tyne