Statutory Sick Pay Guide for Employers (2011-2012)

Example - Weekly paid employee

This Sick Pay Guide is reference only. For the most up-to-date advice see the Statutory Sick Pay Guide for Employers (2012-2013)

Overview of the SSP Scheme

SSP daily rates tables

At the time this helpbook was printed changes in the rates for paying SSP, and for recovering SSP under the Percentage Threshold Scheme for the 2011–12 tax year were still subject to Parliamentary approval.

Should Parliamentary approval not be obtained HMRC will inform you of any further changes on our website before 6 April 2011. SSP is payable for a maximum of 28 weeks in a PIW or series of linked PIWs. The rate of SSP for 2011–12 is £81.60 per week.

There may be occasions when you only need to pay SSP for part of a week. If so you will need to calculate a daily rate of SSP. The daily rate of SSP is the weekly rate divided by the number of agreed Qualifying Days (QDs) in that week. For SSP purposes the week always begins with a Sunday. The amount payable that week is the daily rate multiplied by the number of QDs the employee is sick in that week, not including Waiting Days (WDs).

How to use this table to work out how much to pay

An employee is sick for one week, from Sunday to Friday. The QDs in that week are Monday to Friday.

The first three QDs, Monday to Wednesday, are WDs and SSP is not payable for those days so you need only pay SSP for Thursday and Friday.

There are five QDs in the week, so find ‘5’ in the ‘Number of QDs in week’ column.

You have to pay SSP for two days so move across to the column headed by ‘2’. This gives an amount of £32.64 so that is how much SSP you must pay.

Daily rates table for days of sickness from 6 April 2011 to 5 April 2012

Unrounded daily rates *

Number of QDs in week

Number of days due

1

2

3

4

5

6

7

£11.6571

7

£11.66

£23.32

£34.97

£46.62

£58.28

£69.94

£81.60

£13.6000

6

£13.60

£27.20

£40.80

£54.40

£68.00

£81.60

£16.3200

5

£16.32

£32.64

£48.96

£65.28

£81.60

£20.4000

4

£20.40

£40.80

£61.20

£81.60

£27.2000

3

£27.20

£54.40

£81.60

£40.8000

2

£40.80

£81.60

£81.6000

1

£81.60

* Unrounded daily rates are shown for employers with computerised payroll systems.

Statutory Sick Pay Guide © Crown Copyright 2011

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