SSP, how its calculated and how to claim.

Business HMRC HR

Statutory Sick Pay (SSP) is paid to an employee by their employer from the fourth qualifying day of sickness.

When claiming SSP there are waiting days and qualifying days. Waiting days are the first three days that they are off sick consecutively. After the first three qualifying days they then go into qualifying days, SSP starts on the fourth qualifying day.

If they have been off sick within the last 8 weeks, they do not have to wait another 3 waiting days, it will automatically start again and the first day will be a qualifying day. However, if their sickness is more than 8 weeks after the previous sickness they will have to wait another 3 days before qualifying for sick pay.

SSP cannot be claimed if Statutory Maternity Pay (SMP) is already being claimed. You can ask anyone suffering from a pregnancy related illness to take their maternity leave/pay earlier.

They can claim up to 1 weeks SSP with an SC2 form themselves without seeking a fit note. Link below

https://www.gov.uk/government/publications/statutory-sick-pay-employees-statement-of-sickness-sc2

If an employee is eligible, they can claim £94.25 per week Statutory Sick pay. As an employer you can no longer claim this back, but instead receive the £3,000.00 per year employment allowance.

An employee must be absent for 4 continuous working days to claim SSP and they are unpaid for the first 3 days (waiting days).

To be able to claim SSP an employee must have an employment contract that they have worked under. Earnings must average £118 per week, pay enough National Insurance contributions, give the correct notice and proof of illness.

You must offer your employee at least the statutory limit, however if you have a company sick payment scheme, you may be able to offer them more.

An employee can claim SSP for up to 28 weeks. You must provide an SSP1 form if the employee is not eligible or on/before their 23rd week of absence so they can apply for ESA. Link below

https://www.gov.uk/government/publications/statutory-sick-pay-employee-not-entitled-form-for-employers