Statutory sick pay (SSP)

By Tolley in association with Vince Ashall

The following Employment Tax guidance note by Tolley in association with Vince Ashall provides comprehensive and up to date tax information covering:

  • Statutory sick pay (SSP)
  • PIW
  • Waiting days
  • Qualifying days
  • Evidence of sickness
  • AWE
  • Linking
  • Other
  • Exclusions
  • Recovery of SSP (now withdrawn)
  • Fit for Work service
  • Opting out of SSP
  • Record keeping

SSP (Statutory Sick Pay) has its origins in the Social Security & Housing Benefits Act 1982, Part 1. Various amendments have been made to this Act to give us the SSP system we now operate.

A table of acronyms and related terms used in this note is as follows:

AWEAverage Weekly Earnings
LELLower Earnings Limit
NICsNational Insurance Contributions
PIWPeriod of Incapacity for Work
PTSPercentage Threshold Scheme
QDsQualifying days

More on Mechanics of payroll: