Understanding statutory sick pay
Introduction
Guide
Employees are sometimes unable to attend work due 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 explains key SSP terms, how you can recover SSP, and your record-keeping obligations.
In addition, this 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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