- All employees earning at least the National Insurance Lower Earnings Limit, which is £112 per week gross (from 6 April 2016) are eligible for SSP for up to a maximum of 28 weeks. 'Employees' are defined as those liable for Class 1 NICs or those who would be liable if their income was high enough.
- For the tax year beginning 6 April 2016 statutory sick pay rate will stay at £88.45 a week. The rate remains unchanged because of the low inflation rate to September 2015.
- Employers can opt out of SSP if they operate their own scheme (contractual sick pay). Payments must be at least equal to what would be received under the statutory provisions.
- Details of the contractual sick pay scheme must be included in employees' written particulars of employment or employees can be referred to other sources of information such as company handbooks.
- Employers operating their own arrangements must keep records of qualifying periods of sickness.
- Decisions on long-term ill-health absentees will have to comply with the Equality Act 2010.
- Employers are liable for the payment of SSP. Any payments are subject to PAYE, National Insurance and any other usual deductions.
- SSP is paid only from the fourth consecutive qualifying day of sickness. Absence from work from this day is known as a period of incapacity (PIW). A PIW is the period of time during which an employee is incapable of work.
- All days including weekends, holidays and days not normally worked are taken into account in calculating the PIW. A PIW which occurs within 56 days of a previous PIW will be linked, counting as one period of sickness.
- Employees with at least one month's continuous employment who are suspended from work on medical grounds are entitled to remuneration for up to a maximum of 26 weeks.
- Special rules apply to pregnant employees suspended from work on medical grounds.
Note: the Percentage Threshold Scheme, which allowed employers to recover some or all of the SSP paid to employees, has been abolished but employers have until the end of the tax year 2015-16 to reclaim SSP paid before the end of the tax year 2013-14.