By law, you must pay SSP to all employees who are off work due to sickness. From 6 April 2026 all employees, qualify for sick pay. Sage Payroll contains the most up-to-date legislation and rates to simplify this process for you.
NOTE:
Although SSP is a statutory payment, it isn’t claimable from HMRC. The P32 report won't show any SSP to reclaim.