Statutory Sick Pay (SSP) Overview

These flashcards provide a concise review of key concepts and details regarding Statutory Sick Pay (SSP), including eligibility, payment calculations, periods of absence, and employer responsibilities.

What is Statutory Sick Pay (SSP)?

A payment made by employers to employees who are absent from work due to sickness, for up to 28 weeks.

When is an employee entitled to receive SSP?

An employee is entitled to SSP when they are unfit for work and have a period of incapacity for work (PIW) with qualifying days.

What are the criteria for an employee to qualify for SSP?

An employee must be liable for UK NIC, have done some work, be sick for more than three consecutive days, earn an average of at least £125 per week, and provide notice of illness.

What is a 'period of incapacity for work' (PIW)?

A period of four or more consecutive days when an individual is incapable of working due to illness.

What are qualifying days for SSP?

Qualifying days are any normal workdays of an employee, but SSP is not paid for the first three qualifying days known as waiting days.

How is the amount of SSP calculated?

SSP is paid at a flat rate of £118.75 per week and is based on the number of qualifying days in a PIW.

What circumstances lead to the cessation of SSP payments?

Payments cease when the PIW ends and the employee returns to work, when the employee has received the maximum 28 weeks of SSP, or when the employee leaves employment.

What should an employee do if they are unfit for work?

The employee must notify the employer within seven days of their first qualifying day of absence.

Can employers opt out of the SSP scheme?

Yes, employers can opt out if they provide wages or occupational sick pay above SSP rates for at least 28 weeks.

Is SSP reimbursed by HMRC to the employer?

No, SSP is not reimbursed by HMRC to the employer, except in cases of employer insolvency.