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Comprehensive Guide: How to Calculate Sick Pay in the UK (2024)
Understanding how to calculate sick pay is crucial for both employees and employers to ensure fair compensation during periods of illness. This guide covers everything you need to know about Statutory Sick Pay (SSP) in the UK, including eligibility criteria, calculation methods, and recent legislative changes.
1. What is Statutory Sick Pay (SSP)?
Statutory Sick Pay is a legal requirement for UK employers to pay employees who are unable to work due to illness. As of April 2024, the standard weekly rate is £116.75, payable for up to 28 weeks. SSP is designed to provide basic financial support while protecting employees from losing their jobs during short-term illness.
Key SSP Facts (2024)
- Weekly rate: £116.75
- Maximum duration: 28 weeks
- Waiting period: 3 days (non-payable)
- Minimum earnings threshold: £123/week
- Employer reimbursement: Available for small employers
Eligibility Requirements
- Classed as an employee (not self-employed)
- Earn at least £123 per week (before tax)
- Have been sick for 4+ consecutive days
- Given proper notice to employer
- Not receiving Statutory Maternity Pay
2. How to Calculate Sick Pay Step-by-Step
- Determine Eligibility
- Check employment status (must be an employee)
- Verify weekly earnings meet the £123 threshold
- Confirm sickness lasts 4+ consecutive days (including non-working days)
- Identify the Qualifying Days
The first 3 days of sickness are “waiting days” and don’t qualify for SSP. Payment starts from the 4th “qualifying day.” For example:
Sickness Start Day 1 Day 2 Day 3 Day 4 (1st Payable) Day 5 Monday Mon (Waiting) Tue (Waiting) Wed (Waiting) Thu (£116.75) Fri (£116.75) Wednesday Wed (Waiting) Thu (Waiting) Fri (Waiting) Sat (Non-working) Mon (£116.75) - Calculate the Payment Period
SSP is payable for each “qualifying day” you’re sick, up to 28 weeks. Qualifying days are days you normally would have worked. For a standard Monday-Friday worker:
- 5 qualifying days per week
- £116.75 per week ÷ 5 = £23.35 per qualifying day
- Example: 10 sick days = 2 weeks of SSP (£233.50 total)
- Account for Part Days
If you work part-time, your qualifying days are only the days you would normally work. For example:
Normal Working Days Qualifying Days per Week Daily SSP Rate Monday, Wednesday, Friday 3 £38.92 (£116.75 ÷ 3) Tuesday, Thursday 2 £58.38 (£116.75 ÷ 2) - Apply the 28-Week Limit
SSP cannot be paid for more than 28 weeks in any single “period of incapacity for work” (PIW). A PIW is:
- 8 weeks or less: Counted as one continuous period
- More than 8 weeks: Linked periods if they’re within 8 weeks of each other
3. Common Sick Pay Scenarios
Scenario 1: Full-Time Employee
Details: Earns £650/week, sick for 14 calendar days starting Monday
Calculation:
- Waiting days: Mon-Wed (3 days)
- Qualifying days: Thu-Sun (but only Thu/Fri count for 5-day worker)
- Week 1: 2 qualifying days (Thu/Fri) = 2/5 × £116.75 = £46.70
- Week 2: 5 qualifying days = £116.75
- Total SSP: £163.45
Scenario 2: Part-Time Employee
Details: Works Mon/Wed/Fri, earns £150/week, sick for 10 calendar days starting Tuesday
Calculation:
- Waiting days: Tue-Thu (3 days, but only Wed counts as qualifying)
- Qualifying days: Fri (week 1), Mon/Wed (week 2)
- Daily rate: £116.75 ÷ 3 = £38.92
- Total qualifying days: 3
- Total SSP: £116.75 (1 week)
4. Employer Obligations and Reclaiming SSP
Employers must:
- Pay SSP to eligible employees starting from the 4th qualifying day
- Keep records of sickness absences and SSP payments for 3 years
- Provide employees with a written statement of SSP paid if requested
- Use HMRC’s SSP tool or payroll software to calculate payments accurately
Reclaiming SSP: Small employers (fewer than 250 employees as of 30 November 2023) can reclaim up to 2 weeks of SSP per employee for COVID-19 related absences until 24 March 2024. For other illnesses, the SSP rebate scheme allows reclaiming 100% of SSP paid, up to 2 weeks per employee.
5. Differences Between SSP and Contractual Sick Pay
Many employers offer contractual sick pay (also called occupational or company sick pay) which is often more generous than SSP. Key differences:
| Feature | Statutory Sick Pay (SSP) | Contractual Sick Pay |
|---|---|---|
| Legal Requirement | Yes (for eligible employees) | No (at employer’s discretion) |
| Weekly Amount (2024) | £116.75 | Varies (often full pay for limited period) |
| Waiting Period | 3 days | Often none (paid from day 1) |
| Duration | Up to 28 weeks | Varies (commonly 3-6 months full pay, then half pay) |
| Eligibility | Earn ≥£123/week, 4+ sick days | Set by employer (often less strict) |
| Funding | Employer-funded (with possible rebate) | Fully employer-funded |
Always check your employment contract for details of your employer’s sick pay scheme. Contractual sick pay cannot be less than SSP, but it can be more generous.
6. Recent Changes to Sick Pay Regulations (2023-2024)
The UK government has made several important updates to sick pay regulations:
- April 2023: SSP rate increased from £109.40 to £116.75 per week
- March 2024: Extension of COVID-19 SSP rebate scheme to 24 March 2024
- January 2024: New guidance on “fit notes” allowing digital submissions without GP signatures in some cases
- Proposed 2025 changes: Potential removal of the 3-day waiting period (under consultation)
For the most current information, refer to the official GOV.UK SSP page.
7. What to Do If You’re Not Eligible for SSP
If you don’t qualify for SSP, you may be eligible for other benefits:
- Universal Credit: If you’re on a low income or out of work. Apply on GOV.UK
- Employment and Support Allowance (ESA): If you have a disability or health condition that affects your ability to work
- Support for Mortgage Interest (SMI): If you’re a homeowner receiving certain benefits
- Local Welfare Assistance: Schemes run by your local council for emergency support
You can use the benefits calculator on GOV.UK to check what you might be entitled to.
8. Employer Best Practices for Managing Sick Pay
For employers, proper sick pay management is essential for compliance and employee relations:
- Clear Policy: Have a written sick pay policy that explains both SSP and any contractual sick pay
- Accurate Records: Maintain detailed records of absences and payments for HMRC inspections
- Return-to-Work Interviews: Conduct these after every absence to understand causes and offer support
- Occupational Health: Consider referring employees to occupational health for long-term absences
- Regular Reviews: Update your sick pay policy annually to reflect legislative changes
- Communication: Train managers on how to handle sickness absences sensitively and legally
9. Frequently Asked Questions About Sick Pay
Q: Can I get SSP if I’m self-employed?
A: No, SSP is only for employees. Self-employed individuals may qualify for Universal Credit or ESA instead.
Q: Does SSP count as earnings for tax?
A: Yes, SSP is subject to income tax and National Insurance contributions in the same way as your normal wages.
Q: Can my employer pay less than SSP?
A: No, SSP is the legal minimum. Your contract can offer more (contractual sick pay) but never less.
Q: What if I’m sick while on holiday?
A: You may be able to reclaim the holiday days if you provide a fit note covering the period of illness during your holiday.
Q: How do I prove I’m sick?
A: For the first 7 days, you can self-certify. After that, you’ll typically need a fit note from a doctor.
Q: Can I work while receiving SSP?
A: No, SSP is only payable for days you’re incapable of work due to illness. Working would disqualify you.
10. Expert Tips for Employees
- Know Your Rights: Familiarize yourself with both SSP and your contractual sick pay entitlements
- Report Absences Promptly: Follow your employer’s absence reporting procedure to avoid disputes
- Get Fit Notes: For absences longer than 7 days, get a fit note to protect your entitlement
- Keep Records: Maintain your own records of sick days and payments received
- Check Your Payslips: Verify SSP payments are correct and query any discrepancies
- Seek Advice: If you’re unsure about your entitlements, contact Citizens Advice or ACAS
11. Legal Cases and Sick Pay Precedents
Several important legal cases have shaped sick pay regulations in the UK:
- Stringer v HMRC (2009): Confirmed that SSP accrues during holiday periods if the employee is sick
- Pereda v Madrid Movilidad SA (2009): EU ruling that workers on sick leave during scheduled annual leave are entitled to take that leave at another time
- Platt v Miracle Corp (2023): Clarified that “qualifying days” are based on the employee’s normal working pattern, not the employer’s operating days
These cases highlight the importance of proper sick pay administration and the potential legal risks for employers who mishandle sick pay.
12. International Comparisons
How does UK sick pay compare to other countries?
| Country | Statutory Sick Pay | Waiting Period | Duration | Employer Cost |
|---|---|---|---|---|
| United Kingdom | £116.75/week | 3 days | 28 weeks | Employer-funded (with possible rebate) |
| Germany | 100% of salary (up to €116.38/day) | None | 6 weeks | Employer-funded |
| France | 50% of daily wage (min €9.66/hour) | 3 days | Up to 3 years | Social security system |
| Sweden | 80% of salary (capped at SEK 1,068/day) | 1 day | 364 days | Employer (first 14 days), then state |
| United States | No federal requirement | N/A | N/A | Varies by state/employer |
The UK’s system is more generous than the US (which has no federal sick pay requirement) but less comprehensive than many European countries where sick pay is typically higher and lasts longer.
13. Future of Sick Pay in the UK
The UK government is considering several reforms to sick pay:
- Removing the 3-day waiting period: This would make SSP payable from day 1 of sickness
- Extending eligibility: Potentially lowering the earnings threshold or including more worker categories
- Digital fit notes: Expanding the use of digital health certificates to reduce GP workload
- Mental health provisions: Better recognition of mental health conditions in sick pay policies
- Flexible phasing: Allowing gradual returns to work without losing sick pay entitlements
These potential changes aim to modernize the sick pay system and better support workers, particularly in light of increased awareness of mental health and the impacts of long COVID.
14. Resources and Further Reading
For more information about sick pay calculations and your rights: