Your employee is entitled to Statutory Sick Pay (SSP) if they earn more than £112.00 per week (before tax). Currently Statutory Sick Pay is £17.69 per day or £88.45 per week. To qualify for SSP your employee will need to have been off work and sick for 4 consecutive days (including non-working days).

Beyond 7 days of sickness, your employee will have to get a ‘Fit Note’ (previously called a Sick Note) from their GP or Hospital to qualify. The note will state that they are ‘not fit for work’, or alternatively that they ‘may be fit for work’. Employees that may be fit for work can return if changes can be made by the employer to enable their return (e.g. different hours or tasks).

SSP is payable for a maximum of 28 weeks.

The HMRC guide to Statutory Sick Pay can be found here:

www.gov.uk/statutory-sick-pay