Employers are liable to pay SSP for up to 28 weeks in any period of incapacity for work (or series of linked periods of incapacity for work). Statutory sick pay is treated as wages and is subject to both PAYE and NICs. Statutory sick pay is not payable for certain periods in which SMP/SPP/ShPP is being paid.

To qualify for SSP, the employee must have minimum average earnings over the 8 weeks prior to the period of incapacity for work as follows:


Average gross weekly earnings

Weekly SSP rate(1)



6 April 2020

120.00 or more


6 April 2019

6 April 2018

118.00 or more

116.00 or more



6 April 2017

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