Care and support

What is statutory sick pay (SSP)?

Statutory sick pay is a fixed amount paid by employers to employees who are sick. It does not matter what other income you have and you do not need to have paid national insurance contributions. SSP is treated like any other earnings for tax purposes.

If there is a dispute about SSP the employee can appeal to HM Revenue and Customs (HMRC).

Many employers pay occupational sick pay on top of SSP. This is part of the employment contract. If there is a dispute about occupational sick pay the employee may need to take legal action against the employer. These pages do not cover the rules relating to occupational sick-pay.