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Statutory Sick Pay

An employer is normally obliged to pay Statutory Sick Pay (SSP) to a employee who is sick for four or more calendar days in a row, regardless of the length of time the employee has worked for that employer. Rates are stipulated by legislation, although any additional sick payment can be made at the discretion of the employer. The SSP rate for 2011/2012 is £81.60 divided by the number of days worked.

For further information, please go to: www.hmrc.gov.uk/employers/ssp-faq.htm