Sick leave

Sick leave in the United Kingdom is the entitlement to paid time off when an employee is unable to work due to illness or injury. The statutory minimum sick pay, known as Statutory Sick Pay (SSP), provides income protection during periods of incapacity. SSP is currently set at £111.35 per week as of April 2024, payable for up to 28 weeks in any three-year period. Employees must be absent for at least three consecutive days to qualify, though employers may require medical certification from day four onwards. The scheme covers employees aged 16 and over who earn at least £123 per week (the Lower Earnings Limit).

Statutory Sick Pay is governed by the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982, with rates updated annually by the Department for Work and Pensions. The most recent rate increase took effect on 6 April 2024, raising SSP from £105.60 per week.

Employers must maintain accurate records of all absences and SSP payments for at least three years. Employees should notify their employer of illness as soon as practicable, typically following company absence procedures outlined in employment contracts or staff handbooks. Many employers provide contractual sick pay schemes that exceed the statutory minimum, which remains a common practice. Payroll teams must ensure SSP calculations are correct and that employees receive payment on their normal pay day. Failure to pay SSP when due can result in enforcement action by HMRC and potential compensation claims from employees.