Definition
The minimum amount that employers must legally pay employees who are too ill to work, provided they meet eligibility criteria. SSP is paid for up to 28 weeks and is subject to PAYE tax and National Insurance contributions.
UK Context
SSP is currently set at 118.75 pounds per week (2025/26 rate). The Lower Earnings Limit has been removed for SSP eligibility from April 2025. The government periodically reviews SSP rates, and some employers choose to offer enhanced company sick pay above the statutory minimum.
Best Practices
- Clearly outline SSP eligibility and any enhanced sick pay in the employee handbook
- Ensure managers know how to handle fit notes and the three waiting days rule
- Track SSP payments accurately and reclaim where eligible through payroll software
Frequently Asked Questions
Who qualifies for SSP?
Employees who earn at least the Lower Earnings Limit, are off sick for four or more consecutive days including non-working days, and have notified their employer within the required timeframe. The first three qualifying days are unpaid waiting days.
Can an employer offer more than SSP?
Yes, many employers provide an enhanced company sick pay scheme that tops up or replaces SSP. The terms should be clearly set out in the employment contract or staff handbook.