Statutory Sick Pay
2012-2013 Legislation
 For employees earning £107.00 per week or more, the rate is £85.85 per week.
If you are a registered client you can access our dedicated customer
support section and obtain more information on the latest statutory
sick pay legislation. Company Absence Policy and the availability of
free booklets.
2013-2014 proposed rates
The UK Government announced in the Autumn 2012 budget statement to expect an
increase of 1% for the next three years. This means that from 6 April
2013, the statutory sick pay will increase (£85.85 x 1%). We will publish
the official rate as soon as this has been announced on HMRC website. The
budget statement can be found here
http://www.hm-treasury.gov.uk/as2012_documents.htm
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Employees Rights
Employee's statutory rights must be incorporated in the employment
contract including your company policy and procedures which they
should follow. Leave must be allowed for medical appointments or
parental leave.
Fixed Term Contracts
All employees will be treated the same for SSP purposes whether
they are on fixed term or permanent contract - including those with
contracts of three months or less. All fixed term workers are
entitled to statutory SSP provided they pay the minimum National
Insurance - i,e fulfilling the statutory criteria. If you also offer
an occupational sickness policy - this now applies to fixed term
contracts.
For the 2012-2013 tax year provided that the total gross Class 1 NICs is £45,000 or less, you will be classed as a small employer.
Small employers are entitled to recover the difference between 13%
of their total national insurance bill and the statutory sick pay
paid for that month.
SSP Rates are on the HMRC website
http://www.hmrc.gov.uk/paye/rates-thresholds.htm
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This page was last updated
22/12/2012
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