Statutory sick pay entitlement (SSP) starts if a legitimate illness means an employee has been absent for at least 4 days.
If an employee is under 16 or over 65, or if an employee earns (in an average week) less than the National Insurance lower earnings limit of £84 (for April 2006 - 2007), they are not entitled to SSP. In these cases, the Inland Revenue recommend that the employee is given form SSP1 and contacts their local Jobcentre Plus or social security office to claim incapacity benefit.
An employee does not have to be employed for any particular length of time before entitlement starts. From October 2006, staff under the age of 16 or over the age of 65 will count as 'employees' for SSP purposes; in order to meet EU age discrimination rules.
There is no specific need for medical evidence to start sick pay. If the employer has no reason to doubt the sickness of the employee then SSP can be paid without medical evidence.
SSP is payable at the weekly rate of £70.05 (or at the set daily rates if a full weeks pay is not applicable) for up to 28 weeks in a year. Income tax and employee’s National Insurance contributions are still applicable to the SSP
External occupational health providers can also provide the same service, without the need to directly employ somebody.
