PAYE - Statutory Sick Pay

The below has been written from the point of view of an employer

If you are an employee and have any questions regarding your own SSP, please call us and we will help explain the process and answer any specific questions you may have

What they'll get

They can get £94.25 a week Statutory Sick Pay (SSP) for up to 28 weeks.

If they’re off work because of coronavirus (COVID-19)

If they cannot work while they’re self-isolating because of coronavirus (COVID-19), they could get SSP for every day they’re in isolation. They must self isolate for at least 4 days to be eligible.

If their self-isolation began before 13 March

If they were self-isolating before 13 March because they had symptoms, their SSP will begin from the fourth day.

If they were self-isolating before 13 March because someone in their household had symptoms, they cannot get SSP.

Check you’re eligible for SSP.

If they’re off sick for another reason

They can get SSP from the fourth day they’re off sick.

The days they’re off sick when they normally would have worked are called ‘qualifying days’. If they’re eligible, they’ll get SSP for all their qualifying days, except for the first 3. These are called ‘waiting days’.

They only get paid for waiting days if they’ve already received SSP within the last 8 weeks, and that included a 3-day waiting period.

Check you’re eligible for SSP.

How they’re paid

SSP is paid by you in the same way as their normal wages, for example weekly or monthly.

If they have more than one job they may get SSP from each employer.

Tax and National Insurance will be deducted.



To qualify for Statutory Sick Pay (SSP) they must:

  • be classed as an employee and have done some work for you
  • earn an average of at least £118 per week
  • have been ill for at least 4 days in a row (including non-working days)

How many days they can get SSP for depends on why you’re off work.

Waiting days are payable if the sick leave is in relation to Covid-19.

Agency workers are entitled to Statutory Sick Pay.


They will not qualify if they

  • have received the maximum amount of SSP (28 weeks)
  • are getting Statutory Maternity Pay

They can still qualify if they started their job recently and they have not received 8 weeks’ pay yet. 

Linked periods of sickness

If they have regular periods of sickness, they may count as ‘linked’. To be linked, the periods must:

  • last 4 or more days each
  • be 8 weeks or less apart

They’re no longer eligible for SSP if they have a continuous series of linked periods that lasts more than 3 years.

Fit notes and asking for proof

You only require fit note (sometimes called a sick note) if they’re off sick for more than 7 days in a row (including non-working days).

If they’re self-isolating and cannot work because of coronavirus (COVID-19) they can get an ‘isolation note’ online from NHS 111 if they’re off work for 7 or more days. They do not have to go to your GP or a hospital.

If they’re off sick for any other reason, they can get a fit note from their GP or hospital doctor. If you agree, a similar document can be provided by a physiotherapist, podiatrist or occupational therapist instead. This is called an Allied Health Professional (AHP) Health and Work Report.

If they’re not eligible or their SSP ends

They may be able to apply for Universal Credit or Employment and Support Allowance (ESA). They can use form SSP1 to support their application.

If their SSP is ending you must send their form SSP1 either:

  • within 7 days of their SSP ending, if it ends unexpectedly while they’re still sick
  • on or before the beginning of the 23rd week, if their SSP is expected to end before their sickness does

If they do not qualify for SSP you must send them form SSP1 within 7 days of them going off sick.


Get in touch

If you'd like any further information or have a question about the services we offer, please call us on 01621 874590 or email us