Understanding statutory sick pay
Calculate statutory sick pay
There is a temporary removal of the three-day waiting period for employees claiming statutory sick pay (SSP) as a result of COVID-19 only. If an employee needs to self-isolate for medical reasons to protect others they will be treated as being ill.
Employees do not need to go to a GP as there is a seven-day allowance for self-declaration.
If the employee cannot work while self-isolating because of coronavirus they could get SSP for every day they are in isolation, from day one. They must self-isolate for at least four days to be eligible.
See statutory sick pay if your employee is off work because of coronavirus.
If your employee satisfies the qualifying conditions for statutory sick pay (SSP), you should work out how much SSP is due. You should then pay it on the same day that you would normally pay them their wages for the same period.
For the qualifying conditions, see what is statutory sick pay and who gets it?
SSP is paid at a daily rate. Only qualifying days (QDs) count for paying SSP. For more information on QDs, see when to start and stop statutory sick pay. Remember that you do not pay SSP for the first three QDs - the waiting days.
You can work out the daily rate for your employee by dividing the weekly rate by the number of QDs in that week. For SSP purposes, the week always begins on a Sunday. In 2021-22, the weekly rate is £96.35 and applies from 6 April 2021 to 5 April 2022.
It is worth noting that although the weekly rate is always the same, the fewer days your employee normally works, the higher the rate of SSP that is payable per QD, ie the daily rate for an employee working a three-day week will be higher than that of an employee working a five-day week.
The maximum entitlement is 28 weeks in each period - or series of linked periods - of incapacity to work.
You can calculate when you have paid 28 weeks' worth of SSP by keeping a running total of all SSP paid in a period or linked periods of sickness. You can use the SSP2 form to record periods of sickness and payment of SSP.