In this section
Benefits of being an employee on PAYE
Your employer's responsibilities
Statutory Sick Pay
Statutory Sick Pay (SSP)
Statutory Sick Pay (SSP) applies after three days of illness or incapacity for work. These three days may, but do not usually, include non-working days (i.e. weekends or days not normally worked). All employees are entitled to 28 weeks SSP.
Working days lost prior to SSP commencing are paid at your employer's discretion. This will usually mean payment at your normal rate of pay but this will depend upon the circumstance and any terms of employment already agreed with your employer.
Thereafter SSP - at the current rate of £75.40 per week if you are working a five-day week (tax year 2008/2009) - can be paid instead of or as a part of the normal rate of pay.
You should provide your employer with a doctor's note or letter confirming days absent through sickness. Your employer is entitled to Small Employer's Relief - i.e. to claim back a proportion of SSP paid. Stafftax will help your employer with this.