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Statutory Sick Pay is earnings based pay paid by an employer to an employee who is sick, if they meet the qualifying conditions. It is subject to PAYE and National Insurance Contributions.
A person who:
- is an employee on the first day of their period of interruption of work; and
- has been continuously sick for four or more calendar days in a row; and
- has average earnings at least equal to the Lower Earnings Limit
A person who is receiving Statutory Sick Pay on their 65th birthday can continue to receive it after their 65th birthday as long as entitlement remains.
The employer may decide how they wish to be notified of sickness.
The employee should also provide medical evidence of incapacity, normally a self-certificate (e.g. Form SC2), for sick spells of up to 7 days.
A doctor's statement may be required for periods after the first 7 days.
Normally in the same way and on the same day as the employee's wages.
Payment is made only for qualifying days, usually the days on which the employee normally works.
How long can it be paid for?Statutory Sick Pay is not payable for the first three qualifying days.
It can be paid for up to 28 weeks in a spell, or linked spell, of sickness.
Periods of entitlement with eight weeks or less between them are linked.
If Statutory Sick Pay runs out, or the employee is not entitled to it the employer must give them form SSP1.
The employee cannot get Statutory Sick Pay at the same time as Incapacity Benefit, Maternity Allowance or Jobseeker's Allowance.
Rates of Statutory Sick Pay Effective from 6 April 2009
£79.15 Weekly rate
Average gross weekly earnings less than £95.00
Statutory Sick Pay not payable
Average gross weekly earnings of £95.00 or over
Statutory Sick Pay at weekly rate (divided according to the qualifying days in the week)
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