JMA News



SSP    Statutory Sick Pay

LEL    Lower Earnings Limit

WDs  Waiting Days

PIW   Period of Incapacity for work

QDs   Qualifying Days

NICs  National Insurance Contributions

Lower Earnings Limit

This is the minimum level of earnings that employees need to qualify for benefits, it is also the level that employee’s average weekly earnings must reach in a specific period, for them to get SSP. For 2023-2024 the LEL is £123.00 weekly.

Period of Incapacity for work

This is a period of sickness lasting at least 4 or more days in a row. All days of sickness count towards the total number of days, even non-working days. If there are less than four consecutive days there is no PIW and no action is needed.

Qualifying Days

These are the only days you can pay SSP for and count as waiting days. They are usually the days of the week your employee normally works. Bank Holidays do not alter the normal pattern of QDs.

Waiting Days

SSP is not payable for the first three QDs in a PIW, these are called waiting days. Where PIWs are linked and all three WDs have been served in the first PIW, there will be no waiting days in any later linked spells of sickness.

Linking Period

If an employee has PIW and then has another within 8 weeks or 56 days, the PIW’s are linked and treated as one, even if the illness is different. There is no need to count WDs on the second PIW.

Rate of SSP

The current rate of SSP is £109.40 per week, regardless of the employee’s usual earnings. You pay for 28 weeks in a PIW or series of linked PIWs. So the maximum you can pay is 28 times £109.40.

SSP Recovery

SSP is no longer government funded and has to be paid for by the employer.