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If an employee is off sick from work for more than four or more days in a row, they might be eligible for Statutory Sick Pay (SSP). Employees who are off for four or more days can ‘self-certify’, and complete an SC2 Employee Statement of Sickness form in order to receive SSP. If the employee is unable to work for seven or more days, they will need a fit note (also known as a ‘sick’ note) from their GP.

The rules are a bit different if an employee is absent as a result of coronavirus COVID-19.

When is an Employee Statement of Sickness form required?

The SC2 employee statement of sickness form enables an employee to self-certify that they have been unable to work due to illness, and want to be paid SSP. Some employers offer more sick pay, such as occupational sick pay, but must pay SSP to eligible employees as a minimum.

Workers with more than one employer may be entitled to claim Statutory Sick pay from each employer, using a separate SC2 form for each claim. In some cases a worker might need to be off sick from one job but still fit to work another; for instance, if one of their jobs involves physical activity, and the other is sedentary.

How is SSP paid?

Statutory Sick Pay is paid to an employee through payroll, using the same method and frequency as their regular pay. So, if your employees are paid weekly, SSP will be paid weekly, with tax and NI deducted as normal.

SSP is paid for contracted days of work, and there must be a Period of Incapacity for Work (PIW) in order to claim SSP. The first three days of illness, known as ‘waiting days’, won’t be counted and employees won’t receive SSP for them.

Statutory Sick Pay is paid for up to 28 weeks for each period of sickness, unless the two periods are classed as linked. If an employee isn’t eligible for Statutory Sick Pay, their employer can provide them with form SSP1 so that they can claim Employment and Support Allowance.

What are linked periods of sickness?

If sickness periods are within eight weeks of each other, and each last 4 or more days, they are known as linked Periods of Incapacity for Work and will be treated as one PIW. If the maximum amount of Statutory Sick Pay has already been claimed for 28 weeks, employees won’t be eligible to make a new claim.

If you need more help, our online accountants and payroll clerks provide payroll services. Get an instant quote, or talk to an advisor about your business’s payroll needs by calling 020 3355 4047 or using the live chat button on screen.

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About The Author

Beth-Anne Bruce

I'm an experienced and fully AAT and ACCA qualified accountant, who is enthusiastic about helping business owners succeed. I also love cooking and needlepoint (at different times!). Learn more about Beth.

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