Statutory Sick Pay

To Qualify for Statutory Sick Pay employees must:

  • Have an employment contract
  • Have worked under their contract
  • Have been sick for more than 4 days in a row (this includes weekends) – referred to as a period of incapacity for work
  • Earn a minimum of £112 per week
  • Give you the correct notice – for more information on notices click here
  • Give you proof of their illness after 7 days off – for more information on notices click here

Employees who have been in employment for less than 8 weeks are still entitled to statutory sick pay. Use this sick pay calculator from HMRC to work out how much to pay them

Maximum Statutory Sick Pay




Exemptions to Statutory Sick Pay

Your employees don’t get Statutory Sick Pay if:

  • They have received the maximum amount (28 weeks of payments)
  • If they are already getting Maternity Pay or Allowances
  • If they are away form work for  pregnancy related illness in the 4 weeks before they are due
  • If they were in custody or on strike  on the first day of sickness
  • If they are working outside the eu you are not liable for their National Insurance Contributions
  • If they received employment support allowance within 12 weeks of starting or returning to work for you

Exceptions to SSP

You don’t normally pay Statutory sick pay for the first 3 days – unless the person has been receiving SSP in the pervious 8 weeks.

When to stop paying SSP

You stop making payments when the employee comes back to work or they reach the 28 limit.

Statutory Sick Pay Form 1

As an employer you must fill in the SSP1 form when an employee is not entitled to Statutory Sick Pay or their Statutory Sick Pay is coming to and end.  You can find the HMRC forms here.

if your employee is likely to be off sick for more than 28 weeks you can fill in their SSP1 form before the 27th week. This will enable them to sign up for ESA before their SSP comes to an end.