What's covered in this guide?:
What is SSP (Statutory Sick Pay)?
Statutory Sick Pay (SSP) is a UK government-mandated payment that employers must provide to eligible employees who are off work due to illness. It provides a minimum level of income during periods of sickness absence.
Key Features of SSP:
Paid by employers (not the government).
£109.40 per week, payable for up to 28 weeks.
Treated as regular earnings - subject to tax and National Insurance.
Paid from the 4th qualifying day of sickness (first 3 are unpaid “waiting days”).
SSP Eligibility Criteria:
Employees are eligible if they:
Have a valid employment contract.
Are off sick for at least 4 consecutive days (including weekends).
Earn at least £123 per week (on average).
Provide proper notice and proof of illness.
Enable SSP in Workforce Payroll
The Statutory Sick Pay (SSP) leave type is already included as a default in your leave types. To enable for staff, you will need to assign it to the relevant people.
To enable SSP:
Navigate to Payroll > Payroll Settings > Leave Types
Select the Statutory Sick Pay (SSP) leave type from the list
Under "Who will the leave rule apply to?", select All staff
How SSP Works in Workforce Payroll
Workforce helps automate SSP by:
Checking eligibility (based on pay, absence length, and contract).
Calculating the SSP rate.
Including SSP in regular payroll runs.
The system does not pay SSP:
For the first 3 qualifying days of absence (waiting days).
If the absence is less than 4 days.
If the earnings threshold is not met.
Important: Workforce does not automatically exclude the first 3 unpaid waiting days when SSP leave is created.
Create SSP Leave Requests
In line with HMRC guidance, SSP is only payable from the 4th qualifying day of sickness. The first 3 qualifying days are considered waiting days and are not paid under SSP.
To ensure correct payment:
Create two leave requests:
Unpaid Sick Leave for the first 3 qualifying days (you may need to create a separate unpaid leave type for this).
Statutory Sick Pay (SSP) leave starting from the 4th qualifying day onward (this is when SSP payment begins).
This separation ensures:
Accurate SSP calculation in payroll.
Clear tracking of waiting days.
Compliance with HMRC SSP rules.
Example:
If an employee is sick from Monday to Friday, and normally works Monday to Friday:
Log Monday–Wednesday as Unpaid Sick Leave (waiting days).
Log Thursday–Friday as SSP leave (paid days).
SSP Daily Rates
Workforce calculates the correct SSP daily rate based on the employee’s work pattern and qualifying days per week. The system uses the latest SSP rate set by HMRC, which is updated annually.
Note: No need to enter this manually. Workforce applies the rate automatically. To view the most up-to-date SSP rate, visit gov.uk/statutory-sick-pay.
Example: An employee who works 5 days a week and is sick for 6 qualifying days will receive £109.40 for that week (capped amount).
How SSP Is Paid in Workforce Payroll
SSP appears as a line item in payroll.
Paid on the employee’s regular payday.
Subject to PAYE and NIC.
SSP stops when:
The employee returns to work.
28 weeks of SSP has been reached.
The employee becomes ineligible due to a change in status (e.g. maternity leave).
Helpful Links
Need Help?
If you need support with SSP in Workforce:
Contact the Support Team support@workforce.com
Use the HMRC calculator to double-check manual edge cases.