What Is SSP And When Does It Apply?
SSP is paid to employees who are absent from work due to sickness or accident for at least one full working day. This forms what’s known as a Period of Incapacity for Work (PIW).
SSP payments begin from the first qualifying day of sickness and are currently set at £123.25 per week or 80% of average weekly earnings (whichever is lower) for up to 28 weeks.
Who Doesn’t Qualify For SSP?
Employees won’t qualify for SSP if they:
- Have already received the maximum amount of SSP (28 weeks)
- Are getting Statutory Maternity Pay or Maternity Allowance (there are special rules around pregnancy/new parents)
- Are off work for a pregnancy-related illness in the four weeks before the week of their due date
- Were on strike or in custody on the first day of their sickness (including any linked periods)
- Work outside the EU and your business isn’t liable for their National Insurance contributions
- Received Employment and Support Allowance within 12 weeks of starting or returning to your workplace.
What Happens If There Is More Than One PIW?
If an employee has regular periods of sickness, they may count as “linked”. For this to happen, each PIW must last at least one full working day and be 8 weeks or less apart. Linked periods are treated as a single PIW, and an employee is no longer eligible for SSP if a continuous series of linked periods lasts more than 3 years.
How Does SSP Work With Holidays?
Employees on sick leave continue to accrue statutory holiday entitlement, so if an employee leaves your business, they’re entitled to payment for any unused accrued holiday. Sick employees who are unable to take their holiday can carry over up to four weeks’ entitlement to the next year, which must be used within 18 months.
What Happens To SSP With A Phased Return To Work?
If an employee is phasing their return to work and hasn’t used up their SSP entitlement, they can receive:
- Full pay for days they work
- SSP for days they remain off.