Statutory sick pay (SSP)

By Tolley in association with Vince Ashall
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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  • Recovery of SSP (now withdrawn)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:

AcronymMeaning
AWEAverage Weekly Earnings
LELLower Earnings Limit
NICsNational Insurance Contributions
PIWPeriod of Incapacity for Work
PTSPercentage Threshold Scheme
QDsQualifying days
SC2

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