Statutory sick pay (SSP)

Produced by Tolley in association with

Employment Tax

Guidance

Statutory sick pay has its origins in the Social Security and Housing Benefits Act 1982, Part 1. The current principal statutory provisions are the Social Security Contributions and Benefits Act 1992, ss 151–163 and SI 1982/894.

Introduction to SSP

A table of acronyms and related terms used in this note is as follows:

Acronym	Meaning
AWE	Average weekly earnings
LEL	Lower earnings limit
NIC	National insurance contributions
PIW	Period of incapacity for work
PTS	Percentage threshold scheme
QD	Qualifying days
SC2	Employee’s statement of sickness (self-certificate)
SSP	Statutory sick pay
ST	Secondary threshold
WD	Waiting days

Assessing whether an employee is entitled to SSP involves several processes. Although not necessarily complex, the interaction can be somewhat confusing at times, but these processes and interactions are explained below.

The conditions regarding assessing and paying SSP apply equally to all employees whether they are full-time, part-time, permanent, fixed-term, or casual.

The first step is to ascertain whether the employee who is on sick absence meets the qualifying conditions. This involves

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Vince Ashall

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector. Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers. Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

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