When an employee is off sick, the question of what they are entitled to be paid during their absence is one that many employers are uncertain about. Statutory Sick Pay is the minimum amount employers are required to pay eligible employees who cannot work due to illness — and understanding how it works, who qualifies, and how long it lasts is basic compliance knowledge for any UK employer.
Statutory Sick Pay is a government-mandated minimum payment made by employers to employees who meet the eligibility criteria and have been off sick for more than a defined number of consecutive days. The payment rate and qualifying criteria are set by the government and may change, so current figures should be verified with HMRC or an accountant rather than assumed. SSP is paid by the employer through the payroll — employers can no longer reclaim it from HMRC except in very limited circumstances.
Some employers choose to offer an enhanced sick pay scheme above the statutory minimum as a benefit, particularly for roles where extended absences create significant operational difficulty. Whether to offer enhanced sick pay is a commercial decision; the statutory minimum is the legal floor. Our guide to Statutory Sick Pay for UK employers covers the eligibility criteria, how to calculate it, and how it is processed through payroll.