Statutory Sick Pay (General) Regulations 1982
What this means for your business
- Applies to
- United Kingdom
- On this page
- 6 compliance obligations, 2 practical guides
What you must do
6 compliance obligations under this legislation.
Management duties 1
Set and communicate sick‑leave notice requirements to employees
You must tell your staff how and when they have to let you know they’re off sick. If you set a specific deadline or a particular way of giving notice, you need to make it clear to them, and they must meet that deadline (or the default seven‑day rule). This ensures you receive the notice in time to process Statutory Sick Pay.
Payments and fees 2
Continue paying SSP if you end employment to avoid liability
If you dismiss an employee mainly to escape having to pay Statutory Sick Pay, you must still keep paying SSP for the period they were already entitled to. The payments stop only when the normal SSP‑ending event would have occurred or when the original contract would have expired. In practice you cannot avoid SSP by simply ending the contract.
Pay statutory sick pay only in cash (no in‑kind benefits)
When an employee is entitled to Statutory Sick Pay you must give them a monetary payment – usually via payroll or bank transfer. You cannot count meals, accommodation, board, services or any other non‑cash benefit as SSP. Make sure your payroll system records SSP as a cash payment only.
Record keeping 1
Provide employer SSP records when HMRC requests them
If HM Revenue & Customs sends you a written notice asking for any records that show how you have calculated and paid Statutory Sick Pay, you must hand those records over. This includes payroll sheets, deduction sheets and any other documents – paper or electronic – showing SSP payments. You have 30 days from the date of the notice to provide the information at the agreed location in Great Britain.
Reporting and filing 2
Provide employees with required SSP entitlement information
When an employee is off sick you must give them a written statement explaining why they are not entitled to Statutory Sick Pay, why a period of entitlement has ended, or when it is expected to end. The statement must be sent within the time limits set out in the regulations (usually within 7 days of the relevant trigger, or earlier for expected‑end notices). If you cannot meet the exact deadline, you must send it by the first payday after that deadline.
Provide requested SSP information to the Secretary of State
If you (or an employee) are involved in a statutory sick pay matter and the Secretary of State asks you for information, you must send that information within 10 days of the request. This applies whether you are the claimant or an employer party to any related legal proceedings.
Practical guidance
Our guides explain how to comply with the requirements above.
Statutory Sick Pay for employers
How to calculate and pay Statutory Sick Pay (SSP).
Go full-time with your business
Practical guidance for transitioning from employment to full-time self-employment. Covers financial preparation, legal obligations, tax registration, replacing employer benefits, and …
Sections and provisions
31 classified provisions from this legislation.
Duties 7
- s.4 Contract of service ended for the purpose of avoiding liability for statutory sick pay
- s.7 Time and manner of notification of incapacity for work
- s.8 Manner in which statutory sick pay may not be paid
- s.14 Provision of information in connection with determination of questions person claiming
- s.15 Provision of information by employers to employees
- Payments by the Secretary of State Payments by the Secretary of State
- Production of employer’s records Production of employer’s records other document which relates