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Statutory Sick Pay for Employees
How SSP is Paid
SSP is usually paid in the same way as your wages or salary, on your normal payday. Your employer may deduct tax from it and, if you are getting any extra payment on top of SSP, NI contributions may be payable. Any other deductions which are made from your pay such as pension contributions, trade union subscriptions, student loans and attachment of earnings orders can also lawfully be made from SSP.
If you are due to be paid SSP and some other payment from your employer for the same day, your employer must pay you an amount which is the same as the higher of the two.
For example, if SSP for the day is £12, and your employer's own sick pay is £15, you will get £15 for that day. Your employer can choose to pay you both amounts but they do not have to.
If the other payments amount to less than the SSP you are due for the day, your employer must pay you at least the SSP rate for the day.
SSP and other payments which are due for different days cannot be offset against one another.
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