Statutory Sick Pay

E1008879

Statutory Sick Pay is a UK government-mandated payment that employers must provide to eligible employees who are unable to work due to illness for a limited period.

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Statements (51)

Predicate Object
instanceOf United Kingdom employment right
sick pay scheme
social security benefit
administeredBy Department for Work and Pensions NERFINISHED
UK Government NERFINISHED
appliesInJurisdiction England NERFINISHED
Northern Ireland NERFINISHED
Scotland NERFINISHED
Wales NERFINISHED
appliesTo agency workers who are employees for tax purposes
fixed-term employees
part-time employees
beneficiary employee
worker classified as employee for tax and NI purposes
coexistsWith occupational sick pay schemes
country United Kingdom
durationLimit 28 weeks per period of sickness
eligibilityCriterion being absent from work due to illness
being an employee
being sick for at least 4 consecutive qualifying days
earning at least the Lower Earnings Limit for National Insurance
having done some work for the employer
providing required sickness evidence if requested
employeeObligation must notify employer of sickness within employer’s time limit
must provide fit note after 7 calendar days of sickness if required
employerObligation must keep records of SSP payments
must pay eligible employees who are off sick
exclusionCriterion being in custody or on strike
being in the armed forces
being on Statutory Maternity Pay
being self-employed
having already received the maximum period of SSP for a spell of incapacity
fundingSource employers
governedBy HM Revenue and Customs guidance
languageOfOfficialGuidance English
legalBasis Social Security Contributions and Benefits Act 1992 NERFINISHED
Statutory Sick Pay (General) Regulations 1982 NERFINISHED
legalForm statutory entitlement
minimumRateDeterminedBy UK Government NERFINISHED
payableBy employer
paymentFrequency same pattern as normal wages
purpose protect employees who cannot work due to illness
provide income during short-term sickness absence
rateType flat weekly rate
relatedTo Employment and Support Allowance NERFINISHED
Universal Credit NERFINISHED
replaces contractual sick pay when contractual sick pay is not available
subjectTo Class 1 National Insurance contributions
Income Tax NERFINISHED
taxStatus taxable income
waitingDaysRule not payable for the first 3 qualifying days of sickness in many cases

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Incapacity Benefit relatedBenefit Statutory Sick Pay