Statutory sick pay entitlement starts if a legitimate illness means an employee has been absent for at least 4 days.

If an employee earns (in an average week) less than the National Insurance lower earnings limit of SSP, they are not entitled to SSP. In these cases, the Revenue recommends that the employee is given form SSP1 and contacts their local Jobcentre Plus or social security. SSP is payable at the weekly rate of £75.40 for up to 28 weeks in a year. Income tax and employee’s National Insurance contributions are still applicable to the SSP.

It is sometimes possible to claim back a percentage of SSP costs through National Insurance and Pay as you Earn (PAYE) payments. Although I would advise you to contact the Revenue or your accountant for further advice on this.