Statutory Sick Pay and leave

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Statutory Sick Pay (SSP): employer guide
Statutory Sick Pay rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay

Calculate your employee's statutory sick pay
Statutory Sick Pay calculator - calculate SSP for an employee

Statutory Sick Pay: business changes that affect payment
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay

Statutory Sick Pay: employee circumstances that affect payment
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit

Statutory Sick Pay: employee fitness to work
Employers guide to assessing fitness to work, including asking for medical evidence, fit notes, and dealing with long term or frequent absences

Statutory Sick Pay: how different employment types affect what you pay
Some employment types like agency workers, directors and educational workers have different rules for entitlement

Statutory Sick Pay: manually calculate your employee’s payments
Use this guide if your payroll software or GOV.UK calculator doesn't calculate your employee’s payments

Statutory Sick Pay: tables for linking Periods of Incapacity for Work
Use this table to find out if a period of sick absence links with a previous one

Statutory Pay entitlement: how to deal with disagreements
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides

Statutory Payments and Compromise Agreements
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary

Statutory Pay: employer penalties
What happens if you fail to operate Statutory Pay and how you appeal against a penalty for failure