释义 |
statutory sick pay (SSP) Weekly payments by employers to employees who are unable to work because of sickness. SSP is payable, after the first three days of sickness, for a period of up to 28 weeks, after which employees can claim Employment and Support Allowance (ESA). SSP is currently £96.36 per week (correct as of 6 April 2021). Employers were formerly entitled to a partial or full reimbursement for SSP from the government, but reimbursement is now available only where an employer pays out, in any income-tax month, SSP exceeding 13% of his liability to pay National Insurance contributions in that month. In such circumstances any excess can be recouped. |