Is my employee entitled to SSP?
Employees are eligible for Statutory Sick Pay (SSP) if the following conditions are met:
- They are classed as an employee (including agency workers).
- They have completed some work for the employer.
- They have been ill for at least four consecutive days (qualifying days).
- The employer has been informed within the required timeframe (as per the Terms of Employment, or within seven days if no policy is in place).
Key Changes from April 2025
- Earnings Threshold Removed: Previously, employees had to earn at least £123 per week to qualify. This requirement has now been removed, meaning SSP is available to lower-paid workers.
- Updated SSP Rate: The standard SSP rate has increased to £118.75 per week (up from £116.75).
- Proportional SSP for Low Earners: Employees earning below the former threshold now receive 80% of their average weekly earnings instead of a fixed rate.
When SSP Is Not Payable
If an employee does not qualify for SSP, an SSP1 form must be provided. Common reasons for ineligibility include:
- They are already receiving Statutory Maternity Pay.
- They have exceeded the 28-week SSP limit or had a linked period of sickness for more than three years.
- They do not meet the required sickness duration (fewer than four consecutive sick days).
Placing employees on an annual salary as opposed to being paid based on their hours worked may be more beneficial for both employee and employer, however, we are often asked how these are calculated.
The below is based on a minimum wage for a 21-year-old in the 25/26 tax year:
Given:
- Hourly Rate: £12.21
- Hours per Day: 7.5
- Days per Week: 5
Calculations:
- Daily Rate: £12.21 (hourly rate) × 7.5 (hours per day) = £91.58
- Weekly Rate: £91.58 (daily rate) × 5 (days per week) = £457.90
- Annual Salary: £457.90 (weekly rate) × 52 (weeks per year) = £23,811.80
- Monthly Salary: £23,811.80 (annual salary) ÷ 12 (months) = £1,984.32
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