SPM10720 – Statutory Sick Pay (SSP) - Calculating and paying SSP

Time of payment

SSP should be paid at the time the wages would have been paid for the same period.

Regulation 9 of the Statutory Sick Pay (General) Regulations

If SSP is to be paid following a decision under section 8 of the TofF or an appeal to First-tier Tribunal , it should be paid not later than the first pay day after the

• appeal period if no appeal is being made against the decision, or
• date the appeal has been finally disposed of.

If this is not practicable, then the SSP should be paid not later than the following pay day or when the employer would normally have paid their employee for the period of incapacity.

If the employer does not pay the SSP within the prescribed time limits laid down in regulation 9 the employer is in default. See SPM70000.