What is Statutory Sick Pay?
Statutory Sick Pay (sometimes called SSP for short) is money that an employer pays to full-time employees who are unable to work through illness for more than four consecutive days.
It is payable for up to 26 weeks. It is usually only payable to employees who earn over £102.00 per week, and who make Class 1 National Insurance contributions. If you are off work sick, SSP is paid for every day that you would usually work, except the first three days.
An employer is legally obliged to provide sick pay, although they may have different arrangements instead of SSP. In many cases an employer may ask for medical evidence, such as a doctor’s note, confirming that an employee is unfit for work.
The standard rate of SSP is £81.60 per week (in 2011), and is worked out on a daily basis.
Statutory Sick Pay counts as taxable earnings, and National Insurance contributions continue to be paid.