Statutory Sick Pay: Entitlements and Obligations
Statutory Sick Pay (SSP) is a minimum amount of pay that employers must provide to employees who are unable to work due to illness. Understanding SSP is important for both employers and employees.
**Who's entitled to SSP?**
Employees are entitled to SSP if they've worked for you for at least two years and are unable to work due to illness. However, there are some exceptions. Employees earning less than £120 per week (the Lower Earnings Limit) are not entitled to SSP. Similarly, employees over the state pension age are not entitled.
**How much is SSP?**
For the 2025/26 tax year, SSP is £110.81 per week. This is paid for up to 28 weeks in any three-year period. After 28 weeks, employees might be entitled to Employment and Support Allowance.
**Notification and evidence**
Employees must notify their employer as soon as possible if they're unable to work due to illness. For the first three days of absence, the employer can request self-certification. For absences longer than three days, a medical certificate (fit note) is required.
**Employer obligations**
Employers must pay SSP to eligible employees who are unable to work due to illness. SSP is treated as normal wages for tax and National Insurance purposes, so you must deduct PAYE and National Insurance as usual.
**Recording SSP**
SSP must be recorded on the employee's payslip and included in their RTI return to HMRC. It's important to keep records of SSP payments and the reasons for them.
**Contractual sick pay**
Some employers offer contractual sick pay that's more generous than SSP. This is a matter between the employer and employee and is not required by law. However, if an employee receives contractual sick pay, it might affect their entitlement to SSP.
**Disputes**
If there's a dispute about SSP, employees can appeal to HMRC. HMRC can determine whether an employee is entitled to SSP and, if so, how much should be paid.
**Learn more:** For professional guidance on this topic, visit [Accounted For Ltd](https://accountedforltd.co.uk/payroll).
Learn more: For professional guidance on this topic, visit Accounted For Ltd