SPM10705 - Statutory Sick Pay (SSP) - Calculating and paying SSP

Rate of SSP

There is one weekly rate of SSP payable to all employees who satisfy the qualifying conditions.

The daily rate payable is the weekly rate divided by the number of QDs in the week, calculated to four decimal places.

For example, if an employee’s QDs are Monday to Friday, the daily rate for odd days of incapacity is the weekly rate divided by five and multiplied by the number of days to be paid. If this gives a fraction of a penny, then round the final figure up to the nearest whole penny.

The rate is reviewed annually and any changes take effect from 6 April each year.

The current rate can be found in the Employer Helpbook for Statutory Sick pay E14.