Understanding statutory sick pay
Introduction
Guide
Employees are sometimes unable to attend work owing to sickness. As long as they meet certain qualifying conditions, all such employees are entitled to receive statutory sick pay (SSP).
This guide explains what SSP is, who's entitled to it, and how you should calculate and pay it. It then goes on to explain key terms, how you can recover SSP, and your record-keeping obligations.
Finally, the guide looks at occupational (contractual) sick pay, other contractual issues, and dismissal for long-term sickness absence.
- HMRC Employer Helpline0300 200 3200
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