free small business advice & information
Main Menu
Hot Links
Employer Handbook for Statutory Sick Pay
SSP daily rates tables
At the time this helpbook was printed changes in the rates for paying SSP, and for recovering SSP under the Percentage Threshold Scheme for the 2010–11 tax year were still subject to Parliamentary approval. Should Parliamentary approval not be obtained HMRC will inform you of any further changes on our website before 6 April 2010. SSP is payable for a maximum of 28 weeks in a PIW or series of linked PIWs. The rate of SSP for 2010–11 is expected to remain unchanged from last year at £79.15 per week.
There may be occasions when you only need to pay SSP for part of a week. If so you will need to calculate a daily rate of SSP. The daily rate of SSP is the weekly rate divided by the number of agreed Qualifying Days (QDs) in that week. For SSP purposes the week always begins with a Sunday. The amount payable that week is the daily rate multiplied by the number of QDs the employee is sick in that week, not including Waiting Days (WDs).
How to use this table to work out how much to pay
An employee is sick for one week, from Sunday to Friday.
The QDs in that week are Monday to Friday. The first three QDs, Monday to Wednesday, are WDs and SSP is not payable for those days so you need only pay SSP for Thursday and Friday.
There are five QDs in the week, so find ‘5’ in the ‘Number of QDs in week’ column.
You have to pay SSP for two days so move across to the column headed by ‘2’. This gives an amount of £31.66 so that is how much SSP you must pay.
Daily rates table for days of sickness from 6 April 2010 to 5 April 2011
| Unrounded daily rates * | Number of QDs in week | Number of days due | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||
| £11.3071 | 7 | £11.31 | £22.62 | £33.93 | £45.23 | £56.54 | £67.85 | £79.15 |
| £13.1916 | 6 | £13.20 | £26.39 | £39.58 | £52.77 | £65.96 | £79.15 | |
| £15.8300 | 5 | £15.83 | £31.66 | £47.49 | £63.32 | £79.15 | ||
| £19.7875 | 4 | £19.79 | £39.58 | £59.37 | £79.15 | |||
| £26.3833 | 3 | £26.39 | £52.77 | £79.15 | ||||
| £39.5750 | 2 | £39.58 | £79.15 | |||||
| £79.1500 | 1 | £79.15 | ||||||
* Unrounded daily rates are shown for employers with computerised payroll systems.
© Crown copyright 2009
Monthly Prize Draw!
Win £375 worth of advertising for your business.
Enter our competition by either:
- Signing up to the is4profit Small Business Newsletter or
- Entering your firm's details into the Small Business Directory