Understand Statutory Sick Pay
Introduction
This guide outlines the facts regarding Statutory Sick Pay (SSP), as well as the procedures and paperwork that you need to understand.
The areas covered governing the regulation of the payment of SSP include:
- key dates and definitions
- period of incapacity for work
- linking periods of incapacity for work
- qualifying days
- waiting days
- subsidy and relief for SSP
- PAYE (Pay As You Earn) reimbursement
- reporting requirements
- contractual issues
The guide explains what SSP is, who’s entitled to it, and how to calculate and pay it. The obligations on employers and the right to opt out are also outlined.
Subjects covered in this guide
