SPM110100 | Statutory Sick Pay (SSP): general information - what is SSP

SSP is payment which is required by law and is payable by all employers who have liability to pay secondary Class 1 NICs (or would do so if not for their employee's age or their level of earnings) where an employee:

• satisfies the qualifying conditions, and

• has not received the maximum entitlement for that PIW or series of linked PIWs, (28 weeks at the weekly rate or 80% of their average weekly earnings in a PIW or series of linked PIWs).

There does not have to be a written contract of service, but all employees must have done some work under their contract before liability can arise. Part-time, temporary and casual employees may all be entitled to SSP if they satisfy the qualifying conditions, see SPM110200.