Statutory Sick Pay is a minimum weekly payment employers must make to eligible employees who are off work due to illness for four or more days in a row. It is paid for a limited number of weeks and is subject to tax and National Insurance in the usual way.
Eligibility and employer top-ups
To qualify, an employee must earn above a minimum weekly amount and follow the employer's notification rules. Many employers offer more generous contractual sick pay on top of the statutory minimum as part of their benefits package.
Tax rules depend on individual circumstances and can change. This glossary is general information rather than personalised tax advice.