Statutory Sick Pay :Cross Stitch – Money, tax and benefits
If you’re an employee and unable to work because you’re ill you may be able to get Statutory Sick Pay. It is paid by your employer and can be paid for up to 28 weeks. Find out who can get Statutory Sick Pay and how it’s paid.
If you’re working for an employer under a contract of service (even if you’ve only just started and you have done some work), you’re entitled to Statutory Sick Pay (SSP) if the following apply:
- you’re sick for at least four days in a row (including weekends and bank holidays and days that you do not normally work)
- you have average weekly earnings of at least £107 a week
Your average weekly earnings are worked out by using your earnings in the eight weeks before your sickness began. Please read ‘SSP – how it’s worked out and what days you’ll be paid for’ for more information about this.
The standard weekly rate for SSP is £85.85 a week.
Your employer will work out a daily rate of SSP if necessary. They will do this by dividing the weekly rate by the number of days you’d normally work in that week. For working out SSP a week runs from Sunday to Saturday.
SSP is usually paid on your normal payday in the same way as your normal earnings.
SSP is subject to tax and National Insurance contributions. If you only receive SSP your earnings may not be high enough to pay tax unless you get other payments on top of your SSP.
If your employer has a sick pay scheme, which is equal to, or more than SSP, they do not have to operate the SSP scheme. They may also have different rules for payment, which you must keep to receive payment.
Please read ‘sick pay rights’ for more information about occupational sick pay schemes.
If you are sick after 28 weeks of occupational sick pay, or if this ends earlier and you are not entitled to SSP, your employer must give you form SSP1 for you to claim Employment and Support Allowance. They should do this as soon as possible.
If you go into hospital, SSP isn’t affected.
If you work abroad, you may be able to get SSP if your employer pays National Insurance contributions for you.
If you go abroad to visit, you may still claim SSP if you can prove you’re still sick.
Serving members of the Armed Forces cannot get SSP. Members of their families may be able to get it, if they satisfy the conditions for payment.
Please read ‘Claiming benefits in Europe’ for more information.
Ask your employer for a reason if you think:
- their decision not to pay you SSP is wrong
- you’re not getting the right amount of SSP
If you still disagree, you can phone Her Majesty’s Revenue and Customs (HMRC) employee’s enquiry line on 0845 302 1479 for advice.
Please read ‘Statutory payments – if you think your employer’s decision is wrong’ for more information.
If your employer does not pay you SSP because they are insolvent, payment will be made by HMRC.
For more information, phone the Statutory Payments Disputes Team on 0191 225 5221.