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An employee who is unable to work because of sickness may still be entitled to pay during any period of sick absence. Such entitlement may be due to:

1. •

   contractual sick pay

2. •

   statutory sick pay (SSP)

This guidance note covers both types of sick pay.

See also the Statutory sick pay (SSP) guidance note in the ‘Mechanics of payroll’ sub-topic for more on the administration of SSP as part of payroll operation.

Temporary amendments were also made to the treatment of SSP and SSP recovery, during the coronavirus (COVID-19) outbreak. For details on this see Simon’s Taxes A8.213, and the GOV.UK guidance, including Sick pay from day one for those affected by coronavirus, and Coronavirus sick pay scheme opens for applications.

ACAS provides guidance on all elements of holiday, sickness and leave.