Understanding statutory sick pay
Statutory sick pay if your employee is off work because of coronavirus
COVID-19: Temporary change to SSP
In Northern Ireland, if an 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. This provision applies in Northern Ireland until 24 September 2022.
Employee is off work because of coronavirus
You must pay an employee SSP if they are self-isolating.
You must pay your employee from the first qualifying day they are off work ie a day the employee usually works on.
Read current guidance on who should self-isolate.
Statutory Sick Pay Rebate Scheme
The Statutory Sick Pay Rebate Scheme for claiming back Statutory Sick Pay (SSP) closed for coronavirus related absences on 17 March 2022. Employers had to submit final claims and make any amendments by 24 March 2022.
Information for employees
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HMRC Employer Helpline0300 200 3200